https://www.taxtmi.com/caselaws?id=155270 Under section 7-A of the A.P. General Sales Tax Act, the assessee had the initial burden to show that rice purchases had already suffered tax at the first sale point. That burden was treated as discharged through invoices, affidavits and challan details. Once such material was produced, the assessing authority had to examine the claim fairly and confront the assessee with any adverse material collected by the department. Reliance on statements recorded behind the assessee's back, without effective opportunity for rebuttal or cross-examination, breached natural justice. The penalty order and the revisional order were therefore not sustainable, and the appellate order cancelling the penalties stood restored. en-us Tue, 01 Mar 1988 00:00:00 +0530 Mon, 02 Sep 2013 17:48:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155270 Under section 7-A of the A.P. General Sales Tax Act, the assessee had the initial burden to show that rice purchases had already suffered tax at the first sale point. That burden was treated as discharged through invoices, affidavits and challan details. Once such material was produced, the assessing authority had to examine the claim fairly and confront the assessee with any adverse material collected by the department. Reliance on statements recorded behind the assessee's back, without effective opportunity for rebuttal or cross-examination, breached natural justice. The penalty order and the revisional order were therefore not sustainable, and the appellate order cancelling the penalties stood restored. Case-Laws VAT and Sales Tax Tue, 01 Mar 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155270