https://www.taxtmi.com/caselaws?id=162002 The High Court dismissed the revision petition, affirming the decision that the sales in question could not be taxed as inter-State sales due to the assessing authority's failure to provide evidence establishing taxable inter-State sales by the respondent-assessee. The Court emphasized that the burden of proof lies with the Revenue, and in this case, the assessing authority did not discharge this burden or gather material from alternative sources to prove inter-State sales. Therefore, the appellate authorities were correct in ruling that the movement of goods could not be taxed as inter-State sales. en-us Thu, 17 Nov 2005 00:00:00 +0530 Fri, 14 Feb 2014 14:41:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162002 The High Court dismissed the revision petition, affirming the decision that the sales in question could not be taxed as inter-State sales due to the assessing authority's failure to provide evidence establishing taxable inter-State sales by the respondent-assessee. The Court emphasized that the burden of proof lies with the Revenue, and in this case, the assessing authority did not discharge this burden or gather material from alternative sources to prove inter-State sales. Therefore, the appellate authorities were correct in ruling that the movement of goods could not be taxed as inter-State sales. Case-Laws VAT and Sales Tax Thu, 17 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162002