https://www.taxtmi.com/caselaws?id=159869 The High Court partially allowed the revision petitions, setting aside the tax levy on goods despatched to the Thane godown but upholding the tax liability for goods sent to Berlia Chemicals. The Court emphasized the burden of proof on authorities to establish sale transactions conclusively and directed the assessing officer to compute turnover for goods despatched to Berlia Chemicals, holding the assessee liable for Central sales tax on that turnover. en-us Mon, 29 Sep 1997 00:00:00 +0530 Tue, 03 Dec 2013 15:03:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159869 The High Court partially allowed the revision petitions, setting aside the tax levy on goods despatched to the Thane godown but upholding the tax liability for goods sent to Berlia Chemicals. The Court emphasized the burden of proof on authorities to establish sale transactions conclusively and directed the assessing officer to compute turnover for goods despatched to Berlia Chemicals, holding the assessee liable for Central sales tax on that turnover. Case-Laws VAT and Sales Tax Mon, 29 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159869