https://www.taxtmi.com/caselaws?id=238084 The High Court set aside the Sales Tax Appellate Tribunal's decision and directed reassessment by the Assessing Officer, emphasizing the need for the petitioner to provide sufficient evidence to establish that the standing trees sold were indeed agricultural produce eligible for exemption. The Court highlighted the importance of presenting all relevant materials, especially regarding the nature of sales and the cutting of trees, to support the claim for exemption, ensuring a fair evaluation of the exemption claim. en-us Fri, 23 Aug 2013 00:00:00 +0530 Tue, 15 Oct 2013 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238084 The High Court set aside the Sales Tax Appellate Tribunal's decision and directed reassessment by the Assessing Officer, emphasizing the need for the petitioner to provide sufficient evidence to establish that the standing trees sold were indeed agricultural produce eligible for exemption. The Court highlighted the importance of presenting all relevant materials, especially regarding the nature of sales and the cutting of trees, to support the claim for exemption, ensuring a fair evaluation of the exemption claim. Case-Laws VAT and Sales Tax Fri, 23 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238084