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2023 (6) TMI 1191 - KERALA HIGH COURTDenial of claim for concessional rate of tax and claim for sales returns - no C Forms to support the claim for concessional rate of tax - claim of the petitioner rejected on the ground that the claim for sales return had not been made within the time contemplated under the statute - differential demand of tax on the petitioner - HELD THAT:- While considering claims for exemption from tax, the burden of proof is strictly on the petitioner to demonstrate that he fulfils the conditions for claiming the exemption, and the statutory provisions in that regard must be strictly construed in favour of the revenue and against the assessee - In the instant case, it is found that the statutory provision mandates that any claim for sales return be made within a period of six months from the date of the sale transaction, and admittedly, in the instant case, the claim for sales returns was made beyond that period. There are no reason to interfere with the order passed by the Appellate Tribunal, which conforms to the well-settled principle in taxation that a statutory provision providing for an exemption has to be strictly construed in favour of the revenue and against the assessee. The questions of law raised in this revision petition have to be answered in favour of the revenue and against the assessee - Petition dismissed.
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