https://www.taxtmi.com/caselaws?id=161794 Exemption from tax on a second sale of single-point taxable goods depends on strict compliance with the prescribed proof of prior taxation. The dealer bears the burden of proving non-liability, and rule 32(13) of the Kerala General Sales Tax Rules requires a certificate from the seller confirming that tax has already been borne at the first sale. The prescribed declaration was treated as the exclusive and practical mode of establishing exemption, supporting certainty, prevention of evasion, and uniform administration. Other materials could not cure the absence of that certificate, so the exemption claim failed for non-compliance with the rule. en-us Wed, 11 Dec 2002 00:00:00 +0530 Thu, 06 Feb 2014 16:27:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161794 Exemption from tax on a second sale of single-point taxable goods depends on strict compliance with the prescribed proof of prior taxation. The dealer bears the burden of proving non-liability, and rule 32(13) of the Kerala General Sales Tax Rules requires a certificate from the seller confirming that tax has already been borne at the first sale. The prescribed declaration was treated as the exclusive and practical mode of establishing exemption, supporting certainty, prevention of evasion, and uniform administration. Other materials could not cure the absence of that certificate, so the exemption claim failed for non-compliance with the rule. Case-Laws VAT and Sales Tax Wed, 11 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161794