https://www.taxtmi.com/caselaws?id=153949 Sale of timber could not be subjected to sales tax in the dealer's hands unless the authorities first recorded a positive finding, on material on record, that the timber sold had been imported by the dealer from outside the State. Timber purchased within the State was not exigible to tax on that basis, and the burden was not properly shifted to the dealer under section 12-A of the U.P. Sales Tax Act. The approach of requiring the dealer to prove that the timber was not imported was legally unsound, so the demand could not stand on the basis adopted and the matter required reconsideration in accordance with law. en-us Fri, 26 Feb 1982 00:00:00 +0530 Thu, 01 Aug 2013 18:36:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153949 Sale of timber could not be subjected to sales tax in the dealer's hands unless the authorities first recorded a positive finding, on material on record, that the timber sold had been imported by the dealer from outside the State. Timber purchased within the State was not exigible to tax on that basis, and the burden was not properly shifted to the dealer under section 12-A of the U.P. Sales Tax Act. The approach of requiring the dealer to prove that the timber was not imported was legally unsound, so the demand could not stand on the basis adopted and the matter required reconsideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 26 Feb 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153949