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2011 (1) TMI 1289 - HC - VAT and Sales TaxWhether the Sales Tax Appellate Tribunal is right in proceeding on the footing that in order to discharge the burden of proof contemplated under section 10 of the Tamil Nadu General Sales Tax Act, 1959 the proof of existence of registered dealers from whom the assessee purported to have purchased goods is sufficient, ignoring that for claiming second sales exemption the assessee has to prove earlier taxable sale? Whether the Sales Tax Appellate Tribunal has not committed an error in not insisting upon proof of actual transaction of sale for claiming second sale exemption? Held that:- On careful consideration of the order of the Appellate Assistant Commissioner as well as the Tribunal, we are convinced that such a conclusion arrived at by the Appellate Assistant Commissioner as affirmed by the Tribunal was based on relevant facts and materials and there is no reason to take a different view than what has been stated by the said authorities. We, therefore, do not find any scope to interfere with the order impugned in this revision petition. The questions of law raised in this revision are, therefore, answered against the petitioner. The tax case revision fails
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