https://www.taxtmi.com/caselaws?id=163020 Invoices without the rubber-stamp endorsement required under section 7 of the Entry Tax Act, 1976 read with rule 7 of the Entry Tax Rules, 1976 were treated as material prima facie evidence that the goods had already suffered the taxable event in the hands of the selling dealer or an earlier dealer. Production of such invoices shifted the burden to the Revenue to rebut the presumption by showing that the goods had not already entered the local area. As no rebuttal material was produced, the purchaser-dealer's liability to entry tax could not be sustained, and the reassessment and revisional orders were unsustainable on the record. en-us Fri, 07 Mar 2008 00:00:00 +0530 Thu, 11 Dec 2014 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163020 Invoices without the rubber-stamp endorsement required under section 7 of the Entry Tax Act, 1976 read with rule 7 of the Entry Tax Rules, 1976 were treated as material prima facie evidence that the goods had already suffered the taxable event in the hands of the selling dealer or an earlier dealer. Production of such invoices shifted the burden to the Revenue to rebut the presumption by showing that the goods had not already entered the local area. As no rebuttal material was produced, the purchaser-dealer's liability to entry tax could not be sustained, and the reassessment and revisional orders were unsustainable on the record. Case-Laws VAT and Sales Tax Fri, 07 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163020