https://www.taxtmi.com/caselaws?id=161011 A conditional turnover-tax exemption notification for arecanut remained valid even though it required a declaration, and the burden was on the assessee to prove entitlement. Where the declaration was not produced, exemption could still be established by other satisfactory evidence showing that tax had already been paid at the preceding point of sale. On the stated facts, the assessee was found to be the last purchaser and the record showed prior tax payment, so the burden of proof was discharged and the turnover-tax exemption was available. en-us Mon, 07 Jan 2002 00:00:00 +0530 Sat, 28 Dec 2013 13:28:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161011 A conditional turnover-tax exemption notification for arecanut remained valid even though it required a declaration, and the burden was on the assessee to prove entitlement. Where the declaration was not produced, exemption could still be established by other satisfactory evidence showing that tax had already been paid at the preceding point of sale. On the stated facts, the assessee was found to be the last purchaser and the record showed prior tax payment, so the burden of proof was discharged and the turnover-tax exemption was available. Case-Laws VAT and Sales Tax Mon, 07 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161011