https://www.taxtmi.com/caselaws?id=350867 Invoice entries alone were not conclusive to treat the dealer as the first seller of tractors in Tamil Nadu. The Court found that the assessing authority ignored the manufacturer's certificate stating that entry tax collected had been adjusted towards sales tax and surcharge under the applicable statutory scheme, and also failed to verify the factual position before drawing an adverse inference. A best-judgment style conclusion based only on the invoice description, without proper enquiry or material discrediting the supporting certificate, was unsustainable. The assessment order was therefore set aside. en-us Fri, 20 Oct 2017 00:00:00 +0530 Wed, 15 Nov 2017 08:40:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350867 Invoice entries alone were not conclusive to treat the dealer as the first seller of tractors in Tamil Nadu. The Court found that the assessing authority ignored the manufacturer's certificate stating that entry tax collected had been adjusted towards sales tax and surcharge under the applicable statutory scheme, and also failed to verify the factual position before drawing an adverse inference. A best-judgment style conclusion based only on the invoice description, without proper enquiry or material discrediting the supporting certificate, was unsustainable. The assessment order was therefore set aside. Case-Laws VAT and Sales Tax Fri, 20 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350867