https://www.taxtmi.com/caselaws?id=154329 In a single-point levy on declared goods, Form 32 was treated only as evidentiary support and not as conclusive proof that the assessee was not the first purchaser. The burden remained on the assessee to establish non-liability with acceptable evidence. The assessing authority also could not sustain purchase tax solely on cross-verification with sellers without properly considering the assessee's purchase bills and other material. The assessment was therefore required to be reconsidered on all relevant evidence, and the levy on groundnut turnover was set aside with a fresh assessment directed after giving the assessee an opportunity to produce evidence. en-us Mon, 18 Jun 1984 00:00:00 +0530 Sat, 17 Aug 2013 14:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154329 In a single-point levy on declared goods, Form 32 was treated only as evidentiary support and not as conclusive proof that the assessee was not the first purchaser. The burden remained on the assessee to establish non-liability with acceptable evidence. The assessing authority also could not sustain purchase tax solely on cross-verification with sellers without properly considering the assessee's purchase bills and other material. The assessment was therefore required to be reconsidered on all relevant evidence, and the levy on groundnut turnover was set aside with a fresh assessment directed after giving the assessee an opportunity to produce evidence. Case-Laws VAT and Sales Tax Mon, 18 Jun 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154329