Penultimate sale - leather garments - The mere claim of the ...

Case Laws VAT and Sales Tax

August 28, 2020

Penultimate sale - leather garments - The mere claim of the Assessee that the Assessing Authority had initially allowed such exemption u/s 5(3) of the Act upon due scrutiny of the transactions is not acceptable, because the finding of facts with regard to inextricable link between the sale or purchase claimed to be exempted u/s 5(3) of the Act and the export has to be established by the Assessee by leading evidence - Matter restored back - HC

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Penultimate sale - leather garments - The mere claim of the ...

Case Laws VAT and Sales Tax

August 28, 2020

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