https://www.taxtmi.com/caselaws?id=358536 Under section 10 of the Tamil Nadu General Sales Tax Act, 1959, the dealer bears the burden of proving that a transaction is not taxable, including by showing that the goods had already suffered tax and were purchased from dealers with valid registration. On the material available, the old textile machinery was found to be tax suffered goods, the first appellate authority allowed the second sales exemption after verifying the documents, and the Tribunal accepted that factual assessment. As no perversity or legal infirmity was shown in the concurrent findings, revision was not warranted and the exemption claim stood upheld. en-us Wed, 14 Mar 2018 00:00:00 +0530 Sat, 14 Apr 2018 07:13:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358536 Under section 10 of the Tamil Nadu General Sales Tax Act, 1959, the dealer bears the burden of proving that a transaction is not taxable, including by showing that the goods had already suffered tax and were purchased from dealers with valid registration. On the material available, the old textile machinery was found to be tax suffered goods, the first appellate authority allowed the second sales exemption after verifying the documents, and the Tribunal accepted that factual assessment. As no perversity or legal infirmity was shown in the concurrent findings, revision was not warranted and the exemption claim stood upheld. Case-Laws VAT and Sales Tax Wed, 14 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358536