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1974 (9) TMI 101 - HC - VAT and Sales TaxExtract: .......authorities are bound to give effect to the said presumption while passing orders of assessment notwithstanding the fact that ordinarily the burden of proof regarding the liability of tax under a fiscal statute is on the revenue. 16.. No other point is urged. In the result, these petitions fail and they are dismissed. No costs. Petitions dismissed.
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