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TMI Blog1976 (2) TMI 170X X X X Extracts X X X X X X X X Extracts X X X X ..... regarding the tax liability on inter-State sale turnover of gingerly seeds, in one case amounting to Rs. 3,77,262.94, and in the other Rs. 4,15,610.51. Though these two cases relate to two different assessees and to two different assessment years, in view of the identical question arising in both the matters, the Appellate Tribunal disposed of the two appeals by a common order. Mr. Dasaratharama ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he net turnover in both the cases. The only question is whether the petitioners collected tax on the inter-State sales, and if-the answer is in the affirmative, they are liable to pay sales tax. Otherwise, they are entitled to exemption under section 10 of the Central Sales Tax (Amendment) Act (28 of 1969). Mr. Dasaratharama Reddi, the learned counsel for the petitioners, relying upon three decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntly relied upon by the same High Court in two other cases, Bhaidas Cursondas & Co. v. Commercial Tax Officer[1975] 35 S.T.C. 459. and State of Mysore v. Hanjarimal Saremalji[1975] 36 S.T.C. 206. We are unable to agree with the view expressed in those decisions by the learned Judges of the Mysore High Court. When the assessee claims exemption in respect of any tax liability, the onus is upon him ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, it would have been easy for the petitioners to produce evidence to the effect that it was so written only to oblige the non-resident dealers who wanted to evade payment of tax although the sale price did not include the sales tax. The transactions were made conveniently under oral agreements and they had also not chosen to maintain any separate account for the sales tax collections made by them ..... X X X X Extracts X X X X X X X X Extracts X X X X
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