https://www.taxtmi.com/caselaws?id=166518 Under section 2(ee) of the U.P. Trade Tax Act, a dealer making the first sale after manufacture may be treated as a manufacturer, and section 12A places on the assessee the burden of proving facts especially within his knowledge. Where the assessee failed to produce reliable material showing that the disputed goods were purchased from a registered dealer within Uttar Pradesh, the statutory presumption could be drawn against him. On that evidentiary basis, the dealer was treated as a manufacturer and the levy at 12% was sustained. en-us Mon, 01 Aug 2011 00:00:00 +0530 Wed, 08 Oct 2014 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166518 Under section 2(ee) of the U.P. Trade Tax Act, a dealer making the first sale after manufacture may be treated as a manufacturer, and section 12A places on the assessee the burden of proving facts especially within his knowledge. Where the assessee failed to produce reliable material showing that the disputed goods were purchased from a registered dealer within Uttar Pradesh, the statutory presumption could be drawn against him. On that evidentiary basis, the dealer was treated as a manufacturer and the levy at 12% was sustained. Case-Laws VAT and Sales Tax Mon, 01 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166518