https://www.taxtmi.com/caselaws?id=156579 A reassessment was treated as compliant with natural justice where the assessee was informed of the material, given time to inspect records, and could have examined the relevant mills on its own behalf; the refusal to summon them did not invalidate the proceeding. The court also applied the settled rule that an assessee claiming second purchase exemption must prove the existence of an earlier taxable sale or purchase. On the facts, that burden was not discharged, the finding that the assessee was the first purchaser was sustained, and the levy was upheld. en-us Thu, 21 Feb 1991 00:00:00 +0530 Sat, 21 Sep 2013 17:40:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156579 A reassessment was treated as compliant with natural justice where the assessee was informed of the material, given time to inspect records, and could have examined the relevant mills on its own behalf; the refusal to summon them did not invalidate the proceeding. The court also applied the settled rule that an assessee claiming second purchase exemption must prove the existence of an earlier taxable sale or purchase. On the facts, that burden was not discharged, the finding that the assessee was the first purchaser was sustained, and the levy was upheld. Case-Laws VAT and Sales Tax Thu, 21 Feb 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156579