https://www.taxtmi.com/caselaws?id=163930 A dealer claiming tax relief on turnover of oil on the basis of local purchase and non-manufacture had to prove the foundational facts supporting that claim. The dealer failed to produce account books and could not verify purchases from identifiable, existing sellers; the named selling dealers were found non-existent. As the source of the purchases was a matter within the dealer's special knowledge, the burden under section 12A of the U.P. Trade Tax Act, 1948 lay on the dealer to substantiate the exemption claim. Failure to prove verifiable purchases defeated the plea for relief, and the Tribunal's acceptance of the dealer's version was held unsustainable. en-us Wed, 30 Jul 2008 00:00:00 +0530 Tue, 02 Dec 2014 19:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163930 A dealer claiming tax relief on turnover of oil on the basis of local purchase and non-manufacture had to prove the foundational facts supporting that claim. The dealer failed to produce account books and could not verify purchases from identifiable, existing sellers; the named selling dealers were found non-existent. As the source of the purchases was a matter within the dealer's special knowledge, the burden under section 12A of the U.P. Trade Tax Act, 1948 lay on the dealer to substantiate the exemption claim. Failure to prove verifiable purchases defeated the plea for relief, and the Tribunal's acceptance of the dealer's version was held unsustainable. Case-Laws VAT and Sales Tax Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163930