https://www.taxtmi.com/caselaws?id=158259 Under the single-point levy and the burden rule in section 7A of the Andhra Pradesh General Sales Tax Act, an assessee must produce relevant accounts and primary facts to show that disputed sales were made to another dealer in the State and were not taxable as last purchases. Non-accountal by the purchasing dealer may justify reopening or further enquiry, but it is not by itself conclusive proof of fictitious transactions or liability on the selling dealer. Where the authorities relied mainly on the purchaser's omission without adequate enquiry into records, affidavits, transport particulars, bank drafts, or the assessee's accounts, the reassessment and revisional orders could not stand and the matter required fresh limited scrutiny. en-us Fri, 10 Nov 1995 00:00:00 +0530 Fri, 18 Oct 2013 18:41:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158259 Under the single-point levy and the burden rule in section 7A of the Andhra Pradesh General Sales Tax Act, an assessee must produce relevant accounts and primary facts to show that disputed sales were made to another dealer in the State and were not taxable as last purchases. Non-accountal by the purchasing dealer may justify reopening or further enquiry, but it is not by itself conclusive proof of fictitious transactions or liability on the selling dealer. Where the authorities relied mainly on the purchaser's omission without adequate enquiry into records, affidavits, transport particulars, bank drafts, or the assessee's accounts, the reassessment and revisional orders could not stand and the matter required fresh limited scrutiny. Case-Laws VAT and Sales Tax Fri, 10 Nov 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158259