https://www.taxtmi.com/caselaws?id=158439 Revenue must prove a taxable local sale before levy of sales tax and penalty, and an assessment based only on inference cannot stand. The Madras High Court noted that the transport records, gate pass, freight and octroi documents, carrier confirmation, and contemporaneous statement and affidavit indicated that the goods were taken back to Delhi and delivered to the stated consignee. As the principal transport document named Perfect Power Systems as consignor and consignee, and there was no reliable material showing delivery to the assessee in Madras, the burden of proving a local sale within Tamil Nadu was not discharged. The assessment and penalty were therefore unsustainable. en-us Mon, 04 Sep 1995 00:00:00 +0530 Mon, 28 Oct 2013 18:37:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158439 Revenue must prove a taxable local sale before levy of sales tax and penalty, and an assessment based only on inference cannot stand. The Madras High Court noted that the transport records, gate pass, freight and octroi documents, carrier confirmation, and contemporaneous statement and affidavit indicated that the goods were taken back to Delhi and delivered to the stated consignee. As the principal transport document named Perfect Power Systems as consignor and consignee, and there was no reliable material showing delivery to the assessee in Madras, the burden of proving a local sale within Tamil Nadu was not discharged. The assessment and penalty were therefore unsustainable. Case-Laws VAT and Sales Tax Mon, 04 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158439