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2022 (7) TMI 4 - HC - VAT and Sales TaxExemption from Sales Tax - goods sold for defence organization through various dealers - benefit of exemption under 29-B of List-A of list of Goods exempted from Orissa Sales Tax of Tax rates under Orissa Sales Tax Law - HELD THAT:- As rightly interpreted both by the ACST and the Tribunal, in order to claim exemption from payment of sales tax, the burden was on the dealer to show that goods had been sold to Defence Service Installations located inside Orissa for resale to Military installations and personnel. Factually, the Assessee was unable to produce evidence in support of sales to the value of Rs.1,11,73,805 which satisfied the requirement of the above Entry 29-B. In other words, while for the remaining sales made to defence personnel or defence organizations for which proof was produced by the Assessee, the deduction as claimed was allowed, the sales to the aforementioned three individuals was not treated as sales to Defence Service installations. The requirement of Entry 29-B is that the dealer should have sold the goods to Defence Service installations and at the highest to Defence personnel and not to individuals who may or may not have further sold it to Defence personnel or Defence Services installations - In that view of the matter, the Court is unable to find any error having been committed either by the ACST or the Tribunal that calls for any interference. The question framed is answered in favour of the Department and against the Assessee. The revision petition is dismissed.
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