https://www.taxtmi.com/article/detailed?id=352 The burden of proof usually rests with the party making allegations, but statutory provisions can allocate specific burdens (e.g., on dealers to prove non taxability, fair market price or transport genuineness). In tax disputes the revenue must prove elements when characterising a transaction (such as a franchise), while an assessee must produce evidence to support refund, exemption or pass on claims; absent departmental verification, tribunals may give the assessee the benefit of doubt. Reverse burdens must be read in light of statutory purpose, and tribunals cannot discharge an appellant's primary onus by procuring evidence for them. en-us Sat, 02 May 2009 00:00:00 +0530 Sat, 14 Sep 2013 22:50:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=352 The burden of proof usually rests with the party making allegations, but statutory provisions can allocate specific burdens (e.g., on dealers to prove non taxability, fair market price or transport genuineness). In tax disputes the revenue must prove elements when characterising a transaction (such as a franchise), while an assessee must produce evidence to support refund, exemption or pass on claims; absent departmental verification, tribunals may give the assessee the benefit of doubt. Reverse burdens must be read in light of statutory purpose, and tribunals cannot discharge an appellant's primary onus by procuring evidence for them. Articles Budget - Tax Proposals Sat, 02 May 2009 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=352