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2013 (10) TMI 539 - MADRAS HIGH COURTTax exemption - Sale of tree - Agricultural produce - Held that:- Appellate Assistant Commissioner was convinced of the expenditure incurred for reusing the trees, there was no material produced to prove that standing trees were cut and sold - Thereore, proper course herein is to set aside the order of the Sales Tax Appellate Tribunal and restore the matter to the file of the Assessing Officer to consider the claim of the assessee in proper perspective in the light of the materials produced. The assessee is directed to place all necessary materials that are in their possession, as far as cutting of trees are concerned and in support of the claim for exemption - Decided in favour of assessee.
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