https://www.taxtmi.com/caselaws?id=193208 Where the statute places the burden on the dealer to prove that a transaction is not taxable or qualifies for exemption, the assessee must establish that the disputed turnover represented second sales. The sale bills and way bills were rejected as unreliable because the registration numbers did not match the named dealers for the relevant period, and check-post stamps did not prove the genuineness of the consignors. On those facts, the claimed second sale was not proved, and the revisional court was not required to interfere with the Tribunal's factual finding or order a fresh enquiry when proper material had not been produced despite opportunity. en-us Mon, 22 Nov 1982 00:00:00 +0530 Tue, 18 Jul 2017 13:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193208 Where the statute places the burden on the dealer to prove that a transaction is not taxable or qualifies for exemption, the assessee must establish that the disputed turnover represented second sales. The sale bills and way bills were rejected as unreliable because the registration numbers did not match the named dealers for the relevant period, and check-post stamps did not prove the genuineness of the consignors. On those facts, the claimed second sale was not proved, and the revisional court was not required to interfere with the Tribunal's factual finding or order a fresh enquiry when proper material had not been produced despite opportunity. Case-Laws VAT and Sales Tax Mon, 22 Nov 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193208