https://www.taxtmi.com/caselaws?id=156399 A dealer under the Karnataka Sales Tax Act includes a person who regularly buys goods for use in the course of business, and rubber purchased for tyre retreading and consumed otherwise than by sale falls within the charging provision. On the burden of proof, section 6-A places on the dealer only the burden of proving an exemption or non-liability claimed by it; it does not require the assessee to disprove levy at the outset. The taxing authority must first establish the statutory ingredients for tax, including that the goods had not already suffered tax. The text states that the levy failed because the burden was wrongly shifted to the assessee, and the matter was remitted for fresh assessment. en-us Mon, 22 Oct 1990 00:00:00 +0530 Thu, 19 Sep 2013 13:08:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156399 A dealer under the Karnataka Sales Tax Act includes a person who regularly buys goods for use in the course of business, and rubber purchased for tyre retreading and consumed otherwise than by sale falls within the charging provision. On the burden of proof, section 6-A places on the dealer only the burden of proving an exemption or non-liability claimed by it; it does not require the assessee to disprove levy at the outset. The taxing authority must first establish the statutory ingredients for tax, including that the goods had not already suffered tax. The text states that the levy failed because the burden was wrongly shifted to the assessee, and the matter was remitted for fresh assessment. Case-Laws VAT and Sales Tax Mon, 22 Oct 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156399