https://www.taxtmi.com/caselaws?id=159126 A dealer claiming second-sale exemption under the Kerala General Sales Tax Act must affirmatively prove that the disputed turnover is not taxable. Where no evidence shows that the goods were already taxed, and the record reflects unaccounted purchases, stock shortage, seizure of documents and related departmental findings, the assessment may be sustained as properly based on taxable turnover. The commentary notes that unexplained sales and stock variation can justify addition when the statutory burden to disprove tax liability is not discharged, and that such an assessment is not arbitrary or illegal on the available record. en-us Thu, 18 Jul 1996 00:00:00 +0530 Sat, 16 Nov 2013 11:26:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159126 A dealer claiming second-sale exemption under the Kerala General Sales Tax Act must affirmatively prove that the disputed turnover is not taxable. Where no evidence shows that the goods were already taxed, and the record reflects unaccounted purchases, stock shortage, seizure of documents and related departmental findings, the assessment may be sustained as properly based on taxable turnover. The commentary notes that unexplained sales and stock variation can justify addition when the statutory burden to disprove tax liability is not discharged, and that such an assessment is not arbitrary or illegal on the available record. Case-Laws VAT and Sales Tax Thu, 18 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159126