https://www.taxtmi.com/caselaws?id=182891 Second sale exemption on purchase turnover is unavailable where the supporting purchase bills are proved bogus and traceable to non-existing dealers. The claimant bears the burden of establishing genuine entitlement to the exemption, and that burden is not discharged by merely producing invoices if the Department shows that the sellers had no real business, addresses were fictitious, summons went unanswered, and cheque proceeds were received by an unrelated person. On those facts, liability under section 7-A can be fastened on the purchaser, and the assessment-based levy is sustainable. en-us Tue, 10 Dec 2002 00:00:00 +0530 Sat, 21 May 2016 18:27:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182891 Second sale exemption on purchase turnover is unavailable where the supporting purchase bills are proved bogus and traceable to non-existing dealers. The claimant bears the burden of establishing genuine entitlement to the exemption, and that burden is not discharged by merely producing invoices if the Department shows that the sellers had no real business, addresses were fictitious, summons went unanswered, and cheque proceeds were received by an unrelated person. On those facts, liability under section 7-A can be fastened on the purchaser, and the assessment-based levy is sustainable. Case-Laws VAT and Sales Tax Tue, 10 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182891