https://www.taxtmi.com/caselaws?id=779881 The burden of proving genuineness of interstate wheat purchases and actual movement of goods remained on the dealer, and mere invoices, banking entries or statutory forms were insufficient. On the record, vehicle particulars such as Jeep, Tractor, Motorcycle and Bulldozer entries, together with survey findings, supported an adverse inference and were not rebutted by cogent evidence. The dealer also failed to produce route details, freight records, acknowledgements of receipt or other reliable proof of physical transport from Delhi to the place of business. The statutory burden under Section 16 of the Uttar Pradesh Value Added Tax Act, 2008 was therefore not discharged, and the purchases were not established as bona fide. en-us Fri, 10 Oct 2025 00:00:00 +0530 Wed, 15 Oct 2025 08:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=779881 The burden of proving genuineness of interstate wheat purchases and actual movement of goods remained on the dealer, and mere invoices, banking entries or statutory forms were insufficient. On the record, vehicle particulars such as Jeep, Tractor, Motorcycle and Bulldozer entries, together with survey findings, supported an adverse inference and were not rebutted by cogent evidence. The dealer also failed to produce route details, freight records, acknowledgements of receipt or other reliable proof of physical transport from Delhi to the place of business. The statutory burden under Section 16 of the Uttar Pradesh Value Added Tax Act, 2008 was therefore not discharged, and the purchases were not established as bona fide. Case-Laws VAT / Sales Tax Fri, 10 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=779881