https://www.taxtmi.com/caselaws?id=153112 The Court found in favor of the assessees in two cases where exemption claims based on sales to other dealers were disputed. The Sales Tax Appellate Tribunal ruled that the Deputy Commissioner lacked justification for revising the order due to insufficient evidence. The Tribunal emphasized the need for concrete proof of sales to registered dealers who paid tax. The Court overturned the Tribunal's decision to remand the cases for further inquiry, holding that the Deputy Commissioner's reasoning was flawed. The appeals were allowed, and the Deputy Commissioner's orders were set aside in both cases, with no costs imposed. en-us Tue, 12 Aug 1980 00:00:00 +0530 Wed, 17 Jul 2013 16:14:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153112 The Court found in favor of the assessees in two cases where exemption claims based on sales to other dealers were disputed. The Sales Tax Appellate Tribunal ruled that the Deputy Commissioner lacked justification for revising the order due to insufficient evidence. The Tribunal emphasized the need for concrete proof of sales to registered dealers who paid tax. The Court overturned the Tribunal's decision to remand the cases for further inquiry, holding that the Deputy Commissioner's reasoning was flawed. The appeals were allowed, and the Deputy Commissioner's orders were set aside in both cases, with no costs imposed. Case-Laws VAT and Sales Tax Tue, 12 Aug 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153112