https://www.taxtmi.com/caselaws?id=157293 The High Court upheld the Joint Commissioner's decision to tax the turnover of purchased commodity as the last purchase of cotton, rejecting the assessee's claim of purchasing cotton waste. The burden of proof was on the assessee to demonstrate the nature of the commodity, which was not adequately supported. The Court emphasized the importance of distinguishing between inferior quality cotton and cotton waste for tax assessment purposes. The appeal was dismissed, affirming the tax assessment based on the material available in the form of purchase bills. en-us Tue, 08 Oct 1991 00:00:00 +0530 Thu, 03 Oct 2013 17:23:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157293 The High Court upheld the Joint Commissioner's decision to tax the turnover of purchased commodity as the last purchase of cotton, rejecting the assessee's claim of purchasing cotton waste. The burden of proof was on the assessee to demonstrate the nature of the commodity, which was not adequately supported. The Court emphasized the importance of distinguishing between inferior quality cotton and cotton waste for tax assessment purposes. The appeal was dismissed, affirming the tax assessment based on the material available in the form of purchase bills. Case-Laws VAT and Sales Tax Tue, 08 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157293