https://www.taxtmi.com/caselaws?id=153054 Revisional interference was unjustified where the original assessment correctly granted exemption on rexine cloth turnover, so the exemption could not be disturbed. A seller claiming concessional rate on goods sold against the prescribed declaration satisfies the statutory condition by producing that declaration; the purchaser's later misuse does not retrospectively defeat the seller's entitlement. The proper remedy for such misuse lies against the purchaser under the penal provision, not by denying the seller the concession. The assessment revision was therefore quashed, and the assessee succeeded on both substantive grounds. en-us Thu, 21 Aug 1980 00:00:00 +0530 Tue, 16 Jul 2013 17:27:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153054 Revisional interference was unjustified where the original assessment correctly granted exemption on rexine cloth turnover, so the exemption could not be disturbed. A seller claiming concessional rate on goods sold against the prescribed declaration satisfies the statutory condition by producing that declaration; the purchaser's later misuse does not retrospectively defeat the seller's entitlement. The proper remedy for such misuse lies against the purchaser under the penal provision, not by denying the seller the concession. The assessment revision was therefore quashed, and the assessee succeeded on both substantive grounds. Case-Laws VAT and Sales Tax Thu, 21 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153054