https://www.taxtmi.com/caselaws?id=127099 Rule 36(1) was treated as governing the evidence needed to support an exemption claim, but not as excluding all other reliable material. The assessing authority could not reject exemption solely because the prescribed cash or credit memos were not produced in time or did not strictly conform to the Rule. Assessment had to be based on a reasoned judgment, considering the nature of the business, other credible evidence, and surrounding circumstances before treating turnover as taxable. The exemption claim and assessment were therefore required to be re-examined on the full evidentiary record. en-us Tue, 14 May 1946 00:00:00 +0530 Tue, 26 Feb 2013 11:51:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127099 Rule 36(1) was treated as governing the evidence needed to support an exemption claim, but not as excluding all other reliable material. The assessing authority could not reject exemption solely because the prescribed cash or credit memos were not produced in time or did not strictly conform to the Rule. Assessment had to be based on a reasoned judgment, considering the nature of the business, other credible evidence, and surrounding circumstances before treating turnover as taxable. The exemption claim and assessment were therefore required to be re-examined on the full evidentiary record. Case-Laws VAT and Sales Tax Tue, 14 May 1946 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127099