https://www.taxtmi.com/caselaws?id=165612 Section 12A placed the burden on the assessee to prove facts specially within its knowledge and to substantiate any claim for exemption or relief. Where exemption was claimed on disclosed sales turnover, the assessee had to show that the goods sold were purchased within Uttar Pradesh. As no purchase vouchers or other supporting material were produced before the authorities, and no evidence established intra-State purchases, the exemption claim could not be accepted. The Tribunal's approach of allowing exemption merely because there was no material on import was inconsistent with the statutory burden. The relief granted was therefore unsustainable and the assessee was not entitled to exemption on the disclosed turnover. en-us Mon, 28 Feb 2011 00:00:00 +0530 Mon, 04 Aug 2014 09:51:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165612 Section 12A placed the burden on the assessee to prove facts specially within its knowledge and to substantiate any claim for exemption or relief. Where exemption was claimed on disclosed sales turnover, the assessee had to show that the goods sold were purchased within Uttar Pradesh. As no purchase vouchers or other supporting material were produced before the authorities, and no evidence established intra-State purchases, the exemption claim could not be accepted. The Tribunal's approach of allowing exemption merely because there was no material on import was inconsistent with the statutory burden. The relief granted was therefore unsustainable and the assessee was not entitled to exemption on the disclosed turnover. Case-Laws VAT and Sales Tax Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165612