https://www.taxtmi.com/caselaws?id=247720 The Court upheld the Joint Commissioner's decision, dismissing the Tax Case due to the assessee's failure to prove a second inter-State sale under Section 6(2) of the Central Sales Tax Act. Despite the endorsement on delivery notes, the Court found insufficient evidence to establish that the assessee did not take possession before the alleged sale, leading to the rejection of the claim. The burden of proof rested on the assessee, who could not sufficiently demonstrate the nature of the transaction to the satisfaction of the authority. en-us Fri, 28 Sep 2012 00:00:00 +0530 Tue, 20 May 2014 19:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247720 The Court upheld the Joint Commissioner's decision, dismissing the Tax Case due to the assessee's failure to prove a second inter-State sale under Section 6(2) of the Central Sales Tax Act. Despite the endorsement on delivery notes, the Court found insufficient evidence to establish that the assessee did not take possession before the alleged sale, leading to the rejection of the claim. The burden of proof rested on the assessee, who could not sufficiently demonstrate the nature of the transaction to the satisfaction of the authority. Case-Laws VAT and Sales Tax Fri, 28 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247720