https://www.taxtmi.com/caselaws?id=164350 The case involved the taxability of turnover on inter-State sales by endorsement of a document of title. The assessing authority disputed the sales, lacking endorsement of the document of title, while the Trade Tax Tribunal upheld the dealer's position based on specific forms. The burden of proof rested with the dealer to demonstrate the endorsement, which was not adequately established, leading to a presumption against the dealer. The Tribunal's decision was critiqued for relying on presumption rather than concrete evidence. Ultimately, the revision was allowed, overturning the Tribunal's decision and emphasizing the necessity for substantial proof of endorsement in inter-State sales for tax purposes. en-us Fri, 22 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164350 The case involved the taxability of turnover on inter-State sales by endorsement of a document of title. The assessing authority disputed the sales, lacking endorsement of the document of title, while the Trade Tax Tribunal upheld the dealer's position based on specific forms. The burden of proof rested with the dealer to demonstrate the endorsement, which was not adequately established, leading to a presumption against the dealer. The Tribunal's decision was critiqued for relying on presumption rather than concrete evidence. Ultimately, the revision was allowed, overturning the Tribunal's decision and emphasizing the necessity for substantial proof of endorsement in inter-State sales for tax purposes. Case-Laws VAT and Sales Tax Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164350