https://www.taxtmi.com/caselaws?id=162864 The court ruled in favor of the Revenue, overturning decisions by the appellate authority and the Sales Tax Appellate Tribunal. The court held that the assessee failed to provide evidence that the suppressed turnover had incurred tax at the first sale point, leading to the conclusion that exemption could not be granted. The burden of proof lay with the assessee to demonstrate tax exemption eligibility for undisclosed turnover, especially from unaccounted purchases. The court emphasized the necessity of evidence in establishing tax liability, ultimately reinstating the assessing authority's order. en-us Fri, 10 Feb 2006 00:00:00 +0530 Tue, 18 Mar 2014 11:19:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162864 The court ruled in favor of the Revenue, overturning decisions by the appellate authority and the Sales Tax Appellate Tribunal. The court held that the assessee failed to provide evidence that the suppressed turnover had incurred tax at the first sale point, leading to the conclusion that exemption could not be granted. The burden of proof lay with the assessee to demonstrate tax exemption eligibility for undisclosed turnover, especially from unaccounted purchases. The court emphasized the necessity of evidence in establishing tax liability, ultimately reinstating the assessing authority's order. Case-Laws VAT and Sales Tax Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162864