Notification exemption depends on proving factual conditions precedent; absent proof, the claimed concession fails on merits.

Exemption under a notification depends on proof of the factual conditions precedent for its application. Where the assessee does not establish the necessary circumstances to attract the claimed benefit, entitlement to the concession fails on the proved facts, and an abstract reference on the scope or binding nature of the notification need not be answered. The Tribunal confined itself to the factual record, found that the prescribed conditions under the notifications were not satisfied, and declined to decide hypothetical legal questions. The appeals therefore failed on merits, and the orders below were upheld.

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Issues: Whether the appellants were entitled to the benefit of Notification No. 53/88 and Notification No. 14/92, and whether the referred questions of law required an answer despite failure to establish the factual conditions for claiming the notifications.

Analysis: The Tribunal found that the conditions prescribed by the notifications had not been satisfied and that the appellants had not made any attempt to establish the circumstances necessary to attract the claimed benefit. Since entitlement to the exemption depended upon proof of the requisite factual foundation, the Tribunal held that it was unnecessary to answer the reference on the abstract scope or binding nature of the notifications. The Tribunal therefore confined itself to the proved facts and declined to determine the hypothetical questions referred.

Conclusion: The appellants were held not entitled to the benefit of the notifications, and the referred questions were not answered.

Final Conclusion: The appeals failed on merits because the claimed notification benefit was not proved on the facts, and the orders of the authorities below were upheld.

Ratio Decidendi: Exemption or concession under a notification can be denied where the assessee fails to establish the factual conditions precedent for its application, and in such a case an abstract reference on the scope of the notification need not be answered.

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