https://www.taxtmi.com/caselaws?id=165000 Section 43(6) of the Madhya Pradesh Commercial Tax Act, 1994 creates only a rebuttable presumption of facilitation of evasion when the prescribed invoice statement is not made, because the words "unless the contrary is proved by him" permit rebuttal. The dealer must be given a reasonable opportunity to disprove the presumption, and the authority must consider the evidence produced for that purpose before imposing or sustaining penalty. Rebuttal material, including certificates from purchasing dealers, is relevant and cannot be ignored when the revisional authority assesses whether the penalty is justified. en-us Wed, 22 Sep 2010 00:00:00 +0530 Wed, 24 Sep 2014 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165000 Section 43(6) of the Madhya Pradesh Commercial Tax Act, 1994 creates only a rebuttable presumption of facilitation of evasion when the prescribed invoice statement is not made, because the words "unless the contrary is proved by him" permit rebuttal. The dealer must be given a reasonable opportunity to disprove the presumption, and the authority must consider the evidence produced for that purpose before imposing or sustaining penalty. Rebuttal material, including certificates from purchasing dealers, is relevant and cannot be ignored when the revisional authority assesses whether the penalty is justified. Case-Laws VAT and Sales Tax Wed, 22 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165000