https://www.taxtmi.com/caselaws?id=165033 Deduction of tax from taxable turnover under rule 6(4)(h) of the Karnataka Sales Tax Rules was not available merely on assertion; the assessee had to prove that tax had actually been collected on the relevant sales bills. The earlier Tribunal view was displaced by the later Supreme Court ruling that discharge of this burden is a fact-specific inquiry depending on the evidence in each case. Rule 6 was treated as an enabling provision for arriving at turnover, not as a substitute for proof of actual collection. Because the bills and other material had not been properly examined, the matter was remitted for fresh consideration on the existing and any further documentary evidence. en-us Wed, 18 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 13:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165033 Deduction of tax from taxable turnover under rule 6(4)(h) of the Karnataka Sales Tax Rules was not available merely on assertion; the assessee had to prove that tax had actually been collected on the relevant sales bills. The earlier Tribunal view was displaced by the later Supreme Court ruling that discharge of this burden is a fact-specific inquiry depending on the evidence in each case. Rule 6 was treated as an enabling provision for arriving at turnover, not as a substitute for proof of actual collection. Because the bills and other material had not been properly examined, the matter was remitted for fresh consideration on the existing and any further documentary evidence. Case-Laws VAT and Sales Tax Wed, 18 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165033