https://www.taxtmi.com/caselaws?id=163711 A dealer who purchased soda ash at concessional rate for manufacture had to prove by evidence that the quantity later sold was only damaged raw material. As no material showed that the goods had lost their character as the purchased raw material, and there was no proof that the department had been informed of any damage, the sale was treated as a breach of the concessional purchase conditions. The penalty under the relevant trade tax provision was therefore sustained, with the burden of proof resting on the assessee to establish the damaged-goods claim. en-us Mon, 17 Dec 2007 00:00:00 +0530 Tue, 08 Apr 2014 11:17:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163711 A dealer who purchased soda ash at concessional rate for manufacture had to prove by evidence that the quantity later sold was only damaged raw material. As no material showed that the goods had lost their character as the purchased raw material, and there was no proof that the department had been informed of any damage, the sale was treated as a breach of the concessional purchase conditions. The penalty under the relevant trade tax provision was therefore sustained, with the burden of proof resting on the assessee to establish the damaged-goods claim. Case-Laws VAT and Sales Tax Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163711