https://www.taxtmi.com/caselaws?id=48263 The High Court allowed the revision, declaring the applicant non-taxable under the Central Sales Tax Act. The court emphasized the lack of concrete evidence connecting the seized booking register entries to the applicant, highlighting the absence of crucial details and failure to establish authenticity. The revenue's assessment based on presumption and conjecture was deemed insufficient, with the court underscoring the revenue's burden of proof in such cases. Consequently, the court overturned the Tribunal's order and ruled in favor of the applicant. en-us Mon, 24 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 21:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48263 The High Court allowed the revision, declaring the applicant non-taxable under the Central Sales Tax Act. The court emphasized the lack of concrete evidence connecting the seized booking register entries to the applicant, highlighting the absence of crucial details and failure to establish authenticity. The revenue's assessment based on presumption and conjecture was deemed insufficient, with the court underscoring the revenue's burden of proof in such cases. Consequently, the court overturned the Tribunal's order and ruled in favor of the applicant. Case-Laws VAT and Sales Tax Mon, 24 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48263