https://www.taxtmi.com/caselaws?id=415904 Commercial invoices, debit notes and ST-1 forms signed by the buyer's authorised representative, and admitted by the buyer's witness, were sufficient to prove the sales and corresponding liability. A bare plea that the transactions were sham, fraudulent or executed under duress could not succeed without complaint or independent evidence, because the party alleging fraud or duress bore the burden of proof and failed to discharge it. The documentary record, maintained in the ordinary course of business and supported by the dealer registration scheme under Delhi sales tax law, established genuineness of the transactions and justified recovery on the money claim with interest. en-us Thu, 16 Dec 2021 00:00:00 +0530 Fri, 17 Dec 2021 08:51:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=415904 Commercial invoices, debit notes and ST-1 forms signed by the buyer's authorised representative, and admitted by the buyer's witness, were sufficient to prove the sales and corresponding liability. A bare plea that the transactions were sham, fraudulent or executed under duress could not succeed without complaint or independent evidence, because the party alleging fraud or duress bore the burden of proof and failed to discharge it. The documentary record, maintained in the ordinary course of business and supported by the dealer registration scheme under Delhi sales tax law, established genuineness of the transactions and justified recovery on the money claim with interest. Case-Laws VAT and Sales Tax Thu, 16 Dec 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=415904