https://www.taxtmi.com/caselaws?id=159520 Exemption on disputed turnover was refused for assessment year 1982-83 because the declarations showed the turnover related to assessment year 1981-82. The assessee did not place any factual basis before the Appellate Tribunal to shift the turnover to the later year, and no evidence was produced to support that claim. As exemption was sought for 1982-83, the burden remained on the assessee to plead and prove entitlement to that relief. The denial of exemption was therefore upheld and the claim failed. en-us Mon, 18 Jun 1990 00:00:00 +0530 Tue, 26 Nov 2013 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159520 Exemption on disputed turnover was refused for assessment year 1982-83 because the declarations showed the turnover related to assessment year 1981-82. The assessee did not place any factual basis before the Appellate Tribunal to shift the turnover to the later year, and no evidence was produced to support that claim. As exemption was sought for 1982-83, the burden remained on the assessee to plead and prove entitlement to that relief. The denial of exemption was therefore upheld and the claim failed. Case-Laws VAT and Sales Tax Mon, 18 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159520