https://www.taxtmi.com/caselaws?id=155683 Where a taxing notification specifically named mini-buses and pick-up vans and fixed a reduced rate at 10 per cent, a later notification granting a further concession only to trucks and buses could not be extended by implication to those earlier goods; the higher rate therefore remained applicable. On turnover tax, liability depended on whether the assessee had collected it, and the burden to prove non-collection lay on the assessee. The Board of Revenue was entitled to remit the matter for a fresh inquiry and finding on that question. The reference was answered in favour of the Revenue on both issues. en-us Tue, 11 Apr 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:56:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155683 Where a taxing notification specifically named mini-buses and pick-up vans and fixed a reduced rate at 10 per cent, a later notification granting a further concession only to trucks and buses could not be extended by implication to those earlier goods; the higher rate therefore remained applicable. On turnover tax, liability depended on whether the assessee had collected it, and the burden to prove non-collection lay on the assessee. The Board of Revenue was entitled to remit the matter for a fresh inquiry and finding on that question. The reference was answered in favour of the Revenue on both issues. Case-Laws VAT and Sales Tax Tue, 11 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155683