https://www.taxtmi.com/caselaws?id=458885 A dealer claiming second sales exemption must prove the anterior taxable sale, and the burden remains on the dealer to show that the turnover is not liable to tax. Mere invoices are insufficient where the alleged sellers are not produced and the dealer registrations of the named vendors are not established. If the exemption claim is supported by fictitious dealer particulars and false details, the conduct may also justify penalty for wilful non-disclosure of assessable turnover under the Tamil Nadu General Sales Tax Act, 1959. en-us Wed, 07 Aug 2024 00:00:00 +0530 Wed, 20 Nov 2024 19:12:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458885 A dealer claiming second sales exemption must prove the anterior taxable sale, and the burden remains on the dealer to show that the turnover is not liable to tax. Mere invoices are insufficient where the alleged sellers are not produced and the dealer registrations of the named vendors are not established. If the exemption claim is supported by fictitious dealer particulars and false details, the conduct may also justify penalty for wilful non-disclosure of assessable turnover under the Tamil Nadu General Sales Tax Act, 1959. Case-Laws VAT / Sales Tax Wed, 07 Aug 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458885