https://www.taxtmi.com/caselaws?id=380205 A revisional VAT order treating claimed inter-State sales of aerated water and fruit drinks as intra-State taxable turnover was unsustainable because the dealer was not given a fair opportunity to produce primary records. The court noted that the absence of a break-up in the profit and loss account alone did not justify drawing an adverse inference or levying VAT on the entire turnover. Although the dealer bore the burden under Section 16 of the Andhra Pradesh Value Added Tax Act to prove non-taxable or lower-taxed turnover, that burden had to be tested on the basis of documentary evidence. The order was set aside and the matter remanded for fresh consideration. en-us Wed, 12 Sep 2018 00:00:00 +0530 Thu, 16 May 2019 08:00:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380205 A revisional VAT order treating claimed inter-State sales of aerated water and fruit drinks as intra-State taxable turnover was unsustainable because the dealer was not given a fair opportunity to produce primary records. The court noted that the absence of a break-up in the profit and loss account alone did not justify drawing an adverse inference or levying VAT on the entire turnover. Although the dealer bore the burden under Section 16 of the Andhra Pradesh Value Added Tax Act to prove non-taxable or lower-taxed turnover, that burden had to be tested on the basis of documentary evidence. The order was set aside and the matter remanded for fresh consideration. Case-Laws VAT and Sales Tax Wed, 12 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380205