https://www.taxtmi.com/caselaws?id=164736 A taxing authority cannot sustain an addition or penalty on alleged inter-State purchases without first establishing the assessee's nexus with those transactions, especially where an earlier remand required that inquiry. The burden remains on the party asserting the fact, and a taxpayer is not required to prove a negative. Because the department did not prove the connection and the revisional authority ignored the earlier remand directions, the revisional order and fresh assessment were quashed and the matter was sent back for a fresh decision in line with those directions. en-us Sun, 12 Oct 2008 00:00:00 +0530 Thu, 27 Nov 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164736 A taxing authority cannot sustain an addition or penalty on alleged inter-State purchases without first establishing the assessee's nexus with those transactions, especially where an earlier remand required that inquiry. The burden remains on the party asserting the fact, and a taxpayer is not required to prove a negative. Because the department did not prove the connection and the revisional authority ignored the earlier remand directions, the revisional order and fresh assessment were quashed and the matter was sent back for a fresh decision in line with those directions. Case-Laws VAT and Sales Tax Sun, 12 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164736