https://www.taxtmi.com/caselaws?id=163439 The Tribunal's decisions regarding stock transfer and job-work claims for assessment years 1981-82 and 1982-83 were set aside. The Tribunal failed to properly consider the burden of proof on the dealer for stock transfer and overlooked key aspects in the job-work claim. Both issues were remanded for fresh consideration in accordance with the relevant legal provisions. The department's burden of proof was emphasized, and a detailed examination of case facts and contract terms was required for a new decision. en-us Thu, 22 Apr 2004 00:00:00 +0530 Wed, 02 Apr 2014 15:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163439 The Tribunal's decisions regarding stock transfer and job-work claims for assessment years 1981-82 and 1982-83 were set aside. The Tribunal failed to properly consider the burden of proof on the dealer for stock transfer and overlooked key aspects in the job-work claim. Both issues were remanded for fresh consideration in accordance with the relevant legal provisions. The department's burden of proof was emphasized, and a detailed examination of case facts and contract terms was required for a new decision. Case-Laws VAT and Sales Tax Thu, 22 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163439