Supreme Court · 1969 INSC 165 · Decided 1 August 1969
Kurapati Venkatasatyanarayana & Others v. The State of Andhra Pradesh
- Court
- Supreme Court of India
- Citation
- 1969 INSC 165 · [1970] 1 S.C.R. 743
- Case number
- CIVIL APPEAL No. 1451/1968
- Decided
- 1 August 1969
- Bench
- J.C. SHAH, V. RAMASWAMI, A.N. GROVER (3-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
- Acts & sections cited
- Constitution Article 285(1)(c)
Headnote
743 A KURAPATI VENKATASATYANARAYANA & OTHERS B c D E F G H v. THE STATE OF ANDHRA PRADESH August 1, 1969 [J.C. SHAH, ACTING C.J., V. RAMASWAMI AND A. N. GROVER, ;;,J Constitution of India, Art. 285(1)(c)-Sales outside the State­ Whether burden of proof on dealer to show certain sales outside the State durin.~ the assessment year 1949-50. The appellant claimed exemption from sales tax of sales effected outside the State during the year but the Deputy Commercial Tax Officer disallowed the claim. A first appeal and a revision petition to the Board of Revenue
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