https://www.taxtmi.com/caselaws?id=166625 The Supreme Court allowed the appeal, setting aside the High Court and Tribunal orders, except for groundnut oilcake turnover. The Deputy Commissioner's order confirming the Assistant Commissioner's assessment was restored, with no costs awarded. The case revolved around the applicability of Central Sales Tax on the turnover of gingerly and castor seeds, focusing on the burden of proof on the dealer to establish non-collection of tax during the protected period. The Tribunal found the bills issued by the dealer insufficient evidence of tax collection, emphasizing the need for specific evidence to prove tax collection. en-us Tue, 29 Mar 1994 00:00:00 +0530 Sat, 02 Jul 2016 14:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166625 The Supreme Court allowed the appeal, setting aside the High Court and Tribunal orders, except for groundnut oilcake turnover. The Deputy Commissioner's order confirming the Assistant Commissioner's assessment was restored, with no costs awarded. The case revolved around the applicability of Central Sales Tax on the turnover of gingerly and castor seeds, focusing on the burden of proof on the dealer to establish non-collection of tax during the protected period. The Tribunal found the bills issued by the dealer insufficient evidence of tax collection, emphasizing the need for specific evidence to prove tax collection. Case-Laws VAT and Sales Tax Tue, 29 Mar 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166625