https://www.taxtmi.com/caselaws?id=103701 Exemption under the Kerala General Sales Tax Act sales tax notification was conditional on proof that profits from the notified sales were solely applied to charitable purposes, and the burden of proving that condition lay on the assessee. The Court rejected the view that the Revenue had to disprove charitable use. It further held that utilisation need not be confined to the same accounting year; profits could be set apart for charitable purposes and shown before the assessment order was completed. The assessments were therefore set aside and the matters remitted for fresh assessment, with exemption depending on proof of sole charitable application or valid setting apart before assessment. en-us Tue, 26 Jul 1994 00:00:00 +0530 Sat, 07 Sep 2013 09:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=103701 Exemption under the Kerala General Sales Tax Act sales tax notification was conditional on proof that profits from the notified sales were solely applied to charitable purposes, and the burden of proving that condition lay on the assessee. The Court rejected the view that the Revenue had to disprove charitable use. It further held that utilisation need not be confined to the same accounting year; profits could be set apart for charitable purposes and shown before the assessment order was completed. The assessments were therefore set aside and the matters remitted for fresh assessment, with exemption depending on proof of sole charitable application or valid setting apart before assessment. Case-Laws VAT and Sales Tax Tue, 26 Jul 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=103701