https://www.taxtmi.com/caselaws?id=127436 A deduction claim for jute products despatched outside Bihar under section 5(2)(a)(v) of the Bihar Sales Tax Act, 1944 could not be restricted on the basis of an incorrect assumption that no supporting records had been produced. The record showed that relevant documentary evidence had in fact been filed before the departmental authorities, so the disallowance rested on a false factual premise. On that basis, the reference gave rise to a question of law and the assessee was entitled to the full deduction claimed, rather than an estimate-based allowance. en-us Wed, 16 Mar 1955 00:00:00 +0530 Sat, 09 Mar 2013 09:32:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127436 A deduction claim for jute products despatched outside Bihar under section 5(2)(a)(v) of the Bihar Sales Tax Act, 1944 could not be restricted on the basis of an incorrect assumption that no supporting records had been produced. The record showed that relevant documentary evidence had in fact been filed before the departmental authorities, so the disallowance rested on a false factual premise. On that basis, the reference gave rise to a question of law and the assessee was entitled to the full deduction claimed, rather than an estimate-based allowance. Case-Laws VAT and Sales Tax Wed, 16 Mar 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127436