https://www.taxtmi.com/caselaws?id=373142 Under the U.P. Trade Tax Act and Rules, stone grit taxable only at the point of sale to the consumer could be brought to tax on purchase or resale where the dealer failed to furnish the prescribed Form III-A and did not prove that tax had already been paid at an earlier stage. The statutory presumption treated sales as consumer sales unless the dealer rebutted it with proper evidence. On the facts noted, the absence of the declaration form and the recorded issue of invoices charging tax supported liability on both the purchase and the subsequent sales as deemed sales to the consumer. en-us Fri, 14 Dec 2018 00:00:00 +0530 Wed, 19 Aug 2020 11:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373142 Under the U.P. Trade Tax Act and Rules, stone grit taxable only at the point of sale to the consumer could be brought to tax on purchase or resale where the dealer failed to furnish the prescribed Form III-A and did not prove that tax had already been paid at an earlier stage. The statutory presumption treated sales as consumer sales unless the dealer rebutted it with proper evidence. On the facts noted, the absence of the declaration form and the recorded issue of invoices charging tax supported liability on both the purchase and the subsequent sales as deemed sales to the consumer. Case-Laws VAT and Sales Tax Fri, 14 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373142