https://www.taxtmi.com/caselaws?id=160725 Purchase vouchers showing local purchases were accepted as sufficient unless the department produced independent evidence that the goods were imported. The mere fact that registration numbers on the vouchers were allegedly fake did not, by itself, establish importation or shift the burden to the dealer to prove a negative fact. As the department failed to discharge the burden under section 12-A with material proving import, the turnover was treated as not taxable and the assessee succeeded. en-us Tue, 04 Jan 2000 00:00:00 +0530 Mon, 23 Dec 2013 17:27:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160725 Purchase vouchers showing local purchases were accepted as sufficient unless the department produced independent evidence that the goods were imported. The mere fact that registration numbers on the vouchers were allegedly fake did not, by itself, establish importation or shift the burden to the dealer to prove a negative fact. As the department failed to discharge the burden under section 12-A with material proving import, the turnover was treated as not taxable and the assessee succeeded. Case-Laws VAT and Sales Tax Tue, 04 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160725