https://www.taxtmi.com/caselaws?id=161012 An exemption notification for turnover tax on manufactured tea was conditioned on production of a prescribed declaration, but the Court held that the declaration was not the exclusive mode of proof. If the relevant fact could be established by other satisfactory evidence showing tax paid at the second point of sale, the exemption could not be denied solely for non-production of the form unless the notification expressly barred alternative proof. The assessee was therefore entitled to adduce substitute evidence, and the matter required reconsideration on that basis. en-us Tue, 17 Oct 2000 00:00:00 +0530 Sat, 28 Dec 2013 13:31:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161012 An exemption notification for turnover tax on manufactured tea was conditioned on production of a prescribed declaration, but the Court held that the declaration was not the exclusive mode of proof. If the relevant fact could be established by other satisfactory evidence showing tax paid at the second point of sale, the exemption could not be denied solely for non-production of the form unless the notification expressly barred alternative proof. The assessee was therefore entitled to adduce substitute evidence, and the matter required reconsideration on that basis. Case-Laws VAT and Sales Tax Tue, 17 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161012