https://www.taxtmi.com/caselaws?id=158870 Second-sale exemption under section 3(2) of the Tamil Nadu General Sales Tax Act was unavailable where disputed turnovers were unearthed from inspection records, omitted from the assessee's books, and unsupported by any proof of earlier taxable sales in Tamil Nadu. For a claim that goods had already suffered single-point tax, the burden lay on the assessee to establish the prior taxable sale in its favour. The Tribunal erred in shifting that burden to the Revenue merely because direct evidence of inter-State or voucher purchases was absent. The assessment made by the assessing authority was therefore restored. en-us Wed, 05 Jul 1995 00:00:00 +0530 Fri, 08 Nov 2013 17:25:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158870 Second-sale exemption under section 3(2) of the Tamil Nadu General Sales Tax Act was unavailable where disputed turnovers were unearthed from inspection records, omitted from the assessee's books, and unsupported by any proof of earlier taxable sales in Tamil Nadu. For a claim that goods had already suffered single-point tax, the burden lay on the assessee to establish the prior taxable sale in its favour. The Tribunal erred in shifting that burden to the Revenue merely because direct evidence of inter-State or voucher purchases was absent. The assessment made by the assessing authority was therefore restored. Case-Laws VAT and Sales Tax Wed, 05 Jul 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158870