https://www.taxtmi.com/caselaws?id=761995 Second sale exemption under the Tamil Nadu General Sales Tax Act depends on the dealer proving an anterior taxable sale; purchase bills alone are insufficient where the alleged sellers are bogus or non-existent and the registration details do not tally. The burden to show that a transaction is not liable to tax remains on the claimant, and the Revenue need not prove actual payment of tax by the first seller. Where the exemption claim fails and the purchase documents are found to be fictitious, suppression of taxable turnover and failure to file the return can justify penalty under Section 12(5)(iii). en-us Mon, 11 Nov 2024 00:00:00 +0530 Thu, 21 Nov 2024 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761995 Second sale exemption under the Tamil Nadu General Sales Tax Act depends on the dealer proving an anterior taxable sale; purchase bills alone are insufficient where the alleged sellers are bogus or non-existent and the registration details do not tally. The burden to show that a transaction is not liable to tax remains on the claimant, and the Revenue need not prove actual payment of tax by the first seller. Where the exemption claim fails and the purchase documents are found to be fictitious, suppression of taxable turnover and failure to file the return can justify penalty under Section 12(5)(iii). Case-Laws VAT / Sales Tax Mon, 11 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761995