1972 (10) TMI 110

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....es in this case is whether the sales of chemicals effected by the respondent, a dealer at Madras, to the tune of Rs. 2,36,633.17 could be brought to tax under the Madras General Sales Tax Act. The account books maintained by the respondent in Madras showed that he had sold the chemicals at Bombay for Rs. 2,36,633.17. The assessing authority called upon the respondent to show that the sales to the ....

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.... turnover from assessment was that the initial onus was on the assessing authority to prove that the sales took place at Madras and as there is no material to show that the sales actually took place at Madras, the assessing authority had no jurisdiction to assess the transactions of sale. We are not inclined to agree with the said reasoning of the Tribunal. Admittedly, the respondent had imported ....

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....artment to prove prima facie that the sales were effected within the Madras State so as to bring them to tax under that Act, cannot be accepted in the circumstances of this case, where the sales had been admitted but the situs of the sales is said to be at a place outside Madras State. As the respondent had admitted that he had effected the sales, it is for him to show that the sales are not taxab....

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....erned. The learned counsel for the respondent, however, contends that in view of section 10 of the Madras General Sales Tax Act it is for the assessing authority to establish that a particular transaction is taxable under the provisions of the Act Reliance is placed by the counsel on a decision of this court in T.A. Kumarasamy Pathar v. State of Madras[1969] 23 S.T.C. 447. But we are not able t....