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2018 (2) TMI 1816 - HC - VAT and Sales TaxClassification of goods - Chlormint with Herbasol - Happydent White - whether classified as ayurvedic medicines and liable to be taxed @ 4% in view of Item 41 of Part 'A' in Schedule-II to U.P. VAT Act or classified under the residuary entry in Schedule-V @ 12.5%? - onus to prove - Held that:- It is settled that onus or burden to show that a product falls within a particular tariff item is always on the revenue. Once the assessee has discharged its initial burden of proving the product to be covered by Entry 41, it was then for the revenue to prove by adducing cogent evidence that the product did not fall under the Entry 41, so as to take it to the residuary entry. Revenue, admittedly, has failed to discharge such onus. The assessing authority cannot rely upon its own understanding of the product or his personal knowledge to determine the nature of product after discarding specific evidence led by the assessee, particularly when no contra evidence is otherwise brought on record by the revenue. The question posed for consideration in this revision is answered against the revenue and in favour of the assessee - revision dismissed.
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