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

Assessee must prove link between penultimate sales and export for Section 5(3) exemption on leather garments. Case remanded.

August 28, 2020

Case Laws VAT and Sales Tax HC

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 ...

Assessee must prove link between penultimate sales and export for Section 5(3) exemption on leather garments. Case remanded.

August 28, 2020

Case Laws VAT and Sales Tax HC

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