1958 (4) TMI 100 - HC - VAT and Sales Tax

Summary

The High Court of Andhra Pradesh dismissed the revision cases where petitioners claimed exemption from sales tax for purchasing skins and hides from unlicensed dealers. The Court held that the burden of proof for exemption lies with the purchaser to establish that the sellers were unlicensed. The Tribunal's decision disallowing the claims was upheld, and the petitions were dismissed with costs of Rs. 50 each. (Case Citation: 1958 (4) TMI 100 - Andhra Pradesh High Court)