1971 (6) TMI 53 - HC - VAT and Sales Tax

Summary

The respondents, registered dealers under the Bombay Sales Tax Act, claimed deductions under sections 9(1) and 8(b). The court accepted their consolidated declarations as support for their claim. The court held that the information provided in the consolidated form met the legal requirements. The burden of proof for deductions lies on the assessee, not the department. The petition was dismissed with costs.