9911796707
TMI Blog1972 (10) TMI 110X X X X Extracts X X X X X X X X Extracts X X X X ..... tune of Rs. 2,36,633.17 could be brought to tax under the Madras General Sales Tax Act. The account books maintained by the respondent in Madras showed that he had sold the chemicals at Bombay for Rs. 2,36,633.17. The assessing authority called upon the respondent to show that the sales to the extent of Rs. 2,36,633.17 had, in fact, been effected at Bombay. The respondent did not produce any mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... took place at Madras and as there is no material to show that the sales actually took place at Madras, the assessing authority had no jurisdiction to assess the transactions of sale. We are not inclined to agree with the said reasoning of the Tribunal. Admittedly, the respondent had imported chemicals and had disposed of the same by sale. It is also found by the Tribunal that the respondent had n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax under that Act, cannot be accepted in the circumstances of this case, where the sales had been admitted but the situs of the sales is said to be at a place outside Madras State. As the respondent had admitted that he had effected the sales, it is for him to show that the sales are not taxable under the Madras General Sales Tax Act, as the sales had taken place outside the State. If the view of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s General Sales Tax Act it is for the assessing authority to establish that a particular transaction is taxable under the provisions of the Act Reliance is placed by the counsel on a decision of this court in T.A. Kumarasamy Pathar v. State of Madras[1969] 23 S.T.C. 447. But we are not able to see how that decision will help him. In that case, the scope of the expression "total turnover" occurring ..... X X X X Extracts X X X X X X X X Extracts X X X X
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