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2014 (5) TMI 175 - HC - VAT and Sales TaxExemption from Tax - Whether sale is Taxable for the purpose of granting exemption – Held that:- The mere fact that the department had cancelled the registration certificate of the vendors retrospectively per se would not be of any assistance to the Revenue to deny the second sale exemption - The cancellation of registration took effect from 1.4.90 and not prior to that period, which is relevant to the assessment under consideration viz., 1989-90 - There is hardly any material to show when the vendors started doing business as bill traders – No justifiable reason found to deny the assessee's exemption granted originally - The assessment order merely pointed out to the assessee not maintaining separate stock account regarding interstate purchase and sales as a ground for denying the second sale exemption - In the absence of any specific case made out to doubt the claim of the assessee as regards the details on freight charges for taking delivery, no justification found in upholding the order of the Tribunal - The order of the Tribunal is set aside, thereby, the above Tax Case (Revision) is allowed – Decided in favour of assessee.
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