https://www.taxtmi.com/caselaws?id=164092 When an assessee claims exemption on the footing that disputed turnover constitutes second sales, the burden of proving that claim rests on the assessee under section 6A of the Karnataka Sales Tax Act, 1957. Where the books of account and purchase bills were not sufficient to substantiate the objection, a remand for re-verification of the records and fresh consideration was treated as appropriate. The High Court found no reason to interfere with that approach and sustained the Tribunal's setting aside of the assessment and appellate orders. en-us Thu, 12 Jun 2008 00:00:00 +0530 Thu, 17 Apr 2014 15:36:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164092 When an assessee claims exemption on the footing that disputed turnover constitutes second sales, the burden of proving that claim rests on the assessee under section 6A of the Karnataka Sales Tax Act, 1957. Where the books of account and purchase bills were not sufficient to substantiate the objection, a remand for re-verification of the records and fresh consideration was treated as appropriate. The High Court found no reason to interfere with that approach and sustained the Tribunal's setting aside of the assessment and appellate orders. Case-Laws VAT and Sales Tax Thu, 12 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164092