https://www.taxtmi.com/caselaws?id=188869 The Tribunal accepted the assessee's claim that the goods were locally purchased old utensils, not imported brass scrap. The assessee supported this position with transaction details, including sellers' names and, in some cases, addresses, and the assessing authority made no enquiry to rebut that evidence. Once the assessee discharged the initial burden, the onus shifted to the Revenue to disprove the claim, which it failed to do. On that factual basis, the assessee was treated as neither a manufacturer nor an importer of brass scrap and was held not liable to tax. en-us Mon, 13 Aug 1984 00:00:00 +0530 Mon, 19 Dec 2016 13:25:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188869 The Tribunal accepted the assessee's claim that the goods were locally purchased old utensils, not imported brass scrap. The assessee supported this position with transaction details, including sellers' names and, in some cases, addresses, and the assessing authority made no enquiry to rebut that evidence. Once the assessee discharged the initial burden, the onus shifted to the Revenue to disprove the claim, which it failed to do. On that factual basis, the assessee was treated as neither a manufacturer nor an importer of brass scrap and was held not liable to tax. Case-Laws VAT and Sales Tax Mon, 13 Aug 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188869