https://www.taxtmi.com/caselaws?id=260704 Where the Revenue alleges unaccounted sales, it must prima facie establish the dealer's nexus with the disputed transactions through material evidence; absent enquiry with vehicle owners, confrontation of incriminating material, or any other supporting proof, tax demand and penalty cannot be sustained. The dealer's undisputed exempt status for the relevant period further weakened the case, and the burden to show that the apparent was not the real remained undischarged by the Revenue, so the demand and penalty were set aside. en-us Wed, 06 Aug 2014 00:00:00 +0530 Tue, 22 Sep 2015 11:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260704 Where the Revenue alleges unaccounted sales, it must prima facie establish the dealer's nexus with the disputed transactions through material evidence; absent enquiry with vehicle owners, confrontation of incriminating material, or any other supporting proof, tax demand and penalty cannot be sustained. The dealer's undisputed exempt status for the relevant period further weakened the case, and the burden to show that the apparent was not the real remained undischarged by the Revenue, so the demand and penalty were set aside. Case-Laws VAT and Sales Tax Wed, 06 Aug 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260704