https://www.taxtmi.com/caselaws?id=154359 The statutory scheme placed the burden on the assessee to prove that purchases made against form 15 declarations were not includible in taxable turnover, so contravention of the form's recitals could not be assessed on a prudent-man or pro rata basis. A presumption that goods purchased on form 15 were used only for permissible sales would defeat that burden and render the requirement under section 14(3) ineffective. The earlier binding authority required rejection of the Tribunal's approach, and the Tribunal's view was therefore erroneous. en-us Mon, 12 Nov 1984 00:00:00 +0530 Sat, 17 Aug 2013 17:23:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154359 The statutory scheme placed the burden on the assessee to prove that purchases made against form 15 declarations were not includible in taxable turnover, so contravention of the form's recitals could not be assessed on a prudent-man or pro rata basis. A presumption that goods purchased on form 15 were used only for permissible sales would defeat that burden and render the requirement under section 14(3) ineffective. The earlier binding authority required rejection of the Tribunal's approach, and the Tribunal's view was therefore erroneous. Case-Laws VAT and Sales Tax Mon, 12 Nov 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154359