https://www.taxtmi.com/caselaws?id=159955 For statutory set-off on tax-paid raw material and incidental goods purchased from a registered dealer, production of the relevant bills is sufficient for the purchasing dealer to discharge the initial burden. The purchaser is not required, as a condition precedent to set-off, to prove that the selling dealer actually remitted the tax. If doubt remains whether tax was in fact suffered, the assessing authority must make the necessary enquiry. The approach is supported by the scheme of the Act, including the definition of tax-paid goods, and by the principle of single-point taxation. en-us Wed, 15 May 1996 00:00:00 +0530 Thu, 05 Dec 2013 18:47:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159955 For statutory set-off on tax-paid raw material and incidental goods purchased from a registered dealer, production of the relevant bills is sufficient for the purchasing dealer to discharge the initial burden. The purchaser is not required, as a condition precedent to set-off, to prove that the selling dealer actually remitted the tax. If doubt remains whether tax was in fact suffered, the assessing authority must make the necessary enquiry. The approach is supported by the scheme of the Act, including the definition of tax-paid goods, and by the principle of single-point taxation. Case-Laws VAT and Sales Tax Wed, 15 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159955