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1983 (1) TMI 279 - CEGAT NEW DELHIExtract: .......arting, we like to observe that if a particular goods is sought to be brought to tax or duty under a statute, the onus would be on the Revenue to establish the validity and correctness of its decision. On the other hand, if exemption is provided by a statute the burden is always on the taxpayer to establish that it comes within the exemption ambit.
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