https://www.taxtmi.com/caselaws?id=128577 An exemption claim for silver wire failed because "kalabattu" was understood as gold or silver thread made by twisting wire with silk or cotton, not wire simpliciter. The assessee's own statement supported that distinction, so silver wire alone did not squarely fall within the exempted description and the burden of proving exemption was not discharged. The assessment also survived challenge based on information obtained behind the assessee's back, because that material only reinforced an independent conclusion reached from the dictionary meaning and the assessee's own books. The writ petition was therefore unsuccessful. en-us Tue, 07 Aug 1962 00:00:00 +0530 Mon, 08 Apr 2013 16:11:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128577 An exemption claim for silver wire failed because "kalabattu" was understood as gold or silver thread made by twisting wire with silk or cotton, not wire simpliciter. The assessee's own statement supported that distinction, so silver wire alone did not squarely fall within the exempted description and the burden of proving exemption was not discharged. The assessment also survived challenge based on information obtained behind the assessee's back, because that material only reinforced an independent conclusion reached from the dictionary meaning and the assessee's own books. The writ petition was therefore unsuccessful. Case-Laws VAT and Sales Tax Tue, 07 Aug 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128577