https://www.taxtmi.com/caselaws?id=156298 The High Court upheld the Tribunal's decision in favor of the assessee, dismissing the Revenue's argument against the reduction in tractor prices and denial of exemption. The Court emphasized the lack of concrete evidence supporting the Revenue's allegations of price manipulation and misuse of the notification. It highlighted the discretion of dealers to set prices and the absence of proof of fraud. The Court concluded that the assessee's claim for exemption was valid based on the available records, allowing the exemption for sales made within the specified period. en-us Sat, 03 Feb 1990 00:00:00 +0530 Tue, 17 Sep 2013 17:26:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156298 The High Court upheld the Tribunal's decision in favor of the assessee, dismissing the Revenue's argument against the reduction in tractor prices and denial of exemption. The Court emphasized the lack of concrete evidence supporting the Revenue's allegations of price manipulation and misuse of the notification. It highlighted the discretion of dealers to set prices and the absence of proof of fraud. The Court concluded that the assessee's claim for exemption was valid based on the available records, allowing the exemption for sales made within the specified period. Case-Laws VAT and Sales Tax Sat, 03 Feb 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156298