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2019 (5) TMI 933 - TELANGANA AND ANDHRA PRADESH HIGH COURTRevision of assessment order passed by the assessing authority - inter-state sales - Levy of tax under Andhra Pradesh VAT Act - burden to prove the sales effected - no recorded evidence was furnished to support the statement of turnover break-up details - HELD THAT:- While it is no doubt true that the burden is on the petitioner, under Section 16 of the A.P. VAT Act, to show that the turnover, disclosed in the show cause notice, includes inter-State sales, exempt sales etc., on which VAT cannot be levied, the fact remains that, in present case, the revisional authority had, in his endorsement dated 07.02.2018, not even called upon the petitioner to furnish the books of accounts, sales invoices etc. The impugned order of the revisional authority is set aside - The petitioner shall furnish documentary evidence in support of their plea that inter-State sales of aerated water and fruit drinks have also been included by the revisional authority in the VAT turnover, and VAT at 14.5% was levied on goods liable to VAT at 5%. Petition allowed by way of remand
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