https://www.taxtmi.com/caselaws?id=378082 A person cannot be assessed under Section 25(1) of the Kerala Value Added Tax Act unless the authority proves by acceptable evidence that the person was carrying on business in the relevant premises. Here, the inspection materials did not reliably identify the premises or establish occupation, ownership, building details, or property-tax records, and the partnership deed and lease deed did not fill that evidentiary gap. The assessments for 2008-09 and 2009-10 were therefore unsustainable and were set aside. en-us Tue, 19 Mar 2019 00:00:00 +0530 Tue, 09 Apr 2019 06:18:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378082 A person cannot be assessed under Section 25(1) of the Kerala Value Added Tax Act unless the authority proves by acceptable evidence that the person was carrying on business in the relevant premises. Here, the inspection materials did not reliably identify the premises or establish occupation, ownership, building details, or property-tax records, and the partnership deed and lease deed did not fill that evidentiary gap. The assessments for 2008-09 and 2009-10 were therefore unsustainable and were set aside. Case-Laws VAT and Sales Tax Tue, 19 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378082