https://www.taxtmi.com/caselaws?id=32161 Professional service receipts earned from exporters were held not to be includible in sales turnover under the Kerala General Sales Tax Act because sales tax applies only to a taxable sale or transfer of property in goods, not to service income by itself. The dealer had produced income-tax returns, assessment orders, exporter correspondence and MPEDA certificates to show that the receipts arose from a separate service activity. Although the statutory burden under Section 12 requires the dealer to disprove taxability, that reverse burden arises only after foundational facts connect the receipt to the sales tax net; unexplained receipts cannot be treated as turnover merely because they are unexplained. The assessments and connected orders were set aside and the matter was remitted for fresh consideration. en-us Wed, 19 Nov 2008 00:00:00 +0530 Tue, 13 Mar 2012 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=32161 Professional service receipts earned from exporters were held not to be includible in sales turnover under the Kerala General Sales Tax Act because sales tax applies only to a taxable sale or transfer of property in goods, not to service income by itself. The dealer had produced income-tax returns, assessment orders, exporter correspondence and MPEDA certificates to show that the receipts arose from a separate service activity. Although the statutory burden under Section 12 requires the dealer to disprove taxability, that reverse burden arises only after foundational facts connect the receipt to the sales tax net; unexplained receipts cannot be treated as turnover merely because they are unexplained. The assessments and connected orders were set aside and the matter was remitted for fresh consideration. Case-Laws VAT and Sales Tax Wed, 19 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=32161