https://www.taxtmi.com/caselaws?id=163529 The court upheld the assessing officer's decision to treat the petitioner's receipt of service charges and commission as sales turnover, subject to tax. Despite the petitioner's claim that the receipt did not pertain to sales turnover, the lack of sufficient evidence led to the amount being considered taxable. The court emphasized the dealer's responsibility to prove transactions are not taxable and criticized the first appellate authority for incorrectly shifting this burden. Consequently, the court dismissed the sales tax revision case, affirming the addition of the receipt as sales turnover. en-us Fri, 04 Aug 2006 00:00:00 +0530 Fri, 04 Apr 2014 10:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163529 The court upheld the assessing officer's decision to treat the petitioner's receipt of service charges and commission as sales turnover, subject to tax. Despite the petitioner's claim that the receipt did not pertain to sales turnover, the lack of sufficient evidence led to the amount being considered taxable. The court emphasized the dealer's responsibility to prove transactions are not taxable and criticized the first appellate authority for incorrectly shifting this burden. Consequently, the court dismissed the sales tax revision case, affirming the addition of the receipt as sales turnover. Case-Laws VAT and Sales Tax Fri, 04 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163529