https://www.taxtmi.com/caselaws?id=161871 The court held that the assessment order imposing sales tax on cash transfers was not supported by material evidence and misdirected in law. The burden of proof for establishing sales tax liability lies with the Revenue, not the assessee. The petitioner's claim regarding cash transfers from Jaipur to Delhi was supported by sufficient evidence, including banking limitations in Jaipur. The compounded levy scheme in Rajasthan impacted sales tax revenue in Delhi, leading to a reduction in tax rates. The court found the sales tax authorities' conclusions to be based on suspicion and conjecture, quashing the orders and allowing the writ petition without costs. en-us Thu, 07 Jul 2005 00:00:00 +0530 Mon, 10 Feb 2014 14:16:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161871 The court held that the assessment order imposing sales tax on cash transfers was not supported by material evidence and misdirected in law. The burden of proof for establishing sales tax liability lies with the Revenue, not the assessee. The petitioner's claim regarding cash transfers from Jaipur to Delhi was supported by sufficient evidence, including banking limitations in Jaipur. The compounded levy scheme in Rajasthan impacted sales tax revenue in Delhi, leading to a reduction in tax rates. The court found the sales tax authorities' conclusions to be based on suspicion and conjecture, quashing the orders and allowing the writ petition without costs. Case-Laws VAT and Sales Tax Thu, 07 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161871