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2015 (9) TMI 302 - HC - VAT and Sales TaxBenefit of Exemption as per notification – Use of Handmade paper in manufacturing - Tribunal vide impugned order reversed decision of Appellate Authority in which authority stated that onus of establishing that assessee does not come within exemption notification is with Department and as Department proceeded to hold that assessee does not come within exemption notification assessment orders exempting revisionist are bad – Held that:- who seeks to contend that he is entitled to benefit of exemption, onus is upon him to establish that he is covered by exemption notification – Exemption to unit was available only if it had used as raw material handmade paper for manufacturing – Revisionist not only made no attempt to establish same, did not even make any assertion, at any point of time, that it has used, in fact, handmade paper for manufacturing – May be such paper is worst than handmade paper, but same cannot be equated with handmade paper – In said circumstances, Tribunal cannot be faulted – Revision applications dismissed – Decided against Assesse.
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