https://www.taxtmi.com/caselaws?id=157920 The Tribunal upheld the original exemptions granted to the assessees, rejected the reassessment and penalties imposed by the Deputy Commercial Tax Officer, and dismissed the enhancement petitions filed by the Revenue. The Tribunal's decision was based on the lack of valid evidence from the Revenue and the positive documentary evidence provided by the assessees. The revisions filed by the State were dismissed, and no costs were awarded. en-us Thu, 24 Nov 1994 00:00:00 +0530 Sat, 12 Oct 2013 13:38:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157920 The Tribunal upheld the original exemptions granted to the assessees, rejected the reassessment and penalties imposed by the Deputy Commercial Tax Officer, and dismissed the enhancement petitions filed by the Revenue. The Tribunal's decision was based on the lack of valid evidence from the Revenue and the positive documentary evidence provided by the assessees. The revisions filed by the State were dismissed, and no costs were awarded. Case-Laws VAT and Sales Tax Thu, 24 Nov 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157920