https://www.taxtmi.com/caselaws?id=247571 Purchase tax under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 was treated as leviable where the assessee failed to prove that the purchases were genuine or that the seller had actually dealt with the goods. The fact that the seller's registration was cancelled later did not by itself establish exemption, and payment by cheque was held insufficient to prove a valid sale transaction. On the factual record, the purchases were found not to have been shown as having suffered tax, so the Tribunal's application of Section 7-A was accepted and the levy of purchase tax was upheld. en-us Wed, 03 Jul 2013 00:00:00 +0530 Wed, 09 Jul 2014 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247571 Purchase tax under Section 7-A of the Tamil Nadu General Sales Tax Act, 1959 was treated as leviable where the assessee failed to prove that the purchases were genuine or that the seller had actually dealt with the goods. The fact that the seller's registration was cancelled later did not by itself establish exemption, and payment by cheque was held insufficient to prove a valid sale transaction. On the factual record, the purchases were found not to have been shown as having suffered tax, so the Tribunal's application of Section 7-A was accepted and the levy of purchase tax was upheld. Case-Laws VAT and Sales Tax Wed, 03 Jul 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247571