https://www.taxtmi.com/caselaws?id=157221 Deduction under section 8-A(1) of the Central Sales Tax Act is available only when the dealer proves that the sale price actually included the Central sales tax component, and the burden is on the assessee to place relevant material on record. The court said no rigid formula of proof can be prescribed, but C forms by themselves do not establish inclusion of tax in the sale price. On the facts, the assessee had not taken a definite evidentiary stand before the authorities, so the Tribunal was wrong to infer inclusion merely from filing of C forms. en-us Wed, 26 Feb 1992 00:00:00 +0530 Tue, 01 Oct 2013 17:19:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157221 Deduction under section 8-A(1) of the Central Sales Tax Act is available only when the dealer proves that the sale price actually included the Central sales tax component, and the burden is on the assessee to place relevant material on record. The court said no rigid formula of proof can be prescribed, but C forms by themselves do not establish inclusion of tax in the sale price. On the facts, the assessee had not taken a definite evidentiary stand before the authorities, so the Tribunal was wrong to infer inclusion merely from filing of C forms. Case-Laws VAT and Sales Tax Wed, 26 Feb 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157221