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1991 (9) TMI 327 - HC - VAT and Sales TaxExtract: .......t of the definition of sale in the Act), if no tax has been collected by the assessee and (iv) The assessing officer has to give opportunity to the assessee to show that no tax was collected. The burden of proof is on the latter. The reference is accordingly answered. B.L. HANSARIA, C.J.-I agree. L. RATH, J.-I agree. Reference answered accordingly.
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