https://www.taxtmi.com/caselaws?id=161067 Rule 7 of the Seeds Rules, 1968 places responsibility on the person named on the mark or label for the accuracy of the required label particulars while the seed remains in the unopened original container. The regulatory authorities are therefore not barred from examining whether the declaration is true where material exists to doubt it. On the facts, the assessee did not produce satisfactory evidence before the assessing, revisional, or appellate authorities to show that the goods met the conditions for the claimed exemption. The exemption claim was consequently rejected and the revision failed. en-us Mon, 10 Sep 2001 00:00:00 +0530 Tue, 31 Dec 2013 14:57:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161067 Rule 7 of the Seeds Rules, 1968 places responsibility on the person named on the mark or label for the accuracy of the required label particulars while the seed remains in the unopened original container. The regulatory authorities are therefore not barred from examining whether the declaration is true where material exists to doubt it. On the facts, the assessee did not produce satisfactory evidence before the assessing, revisional, or appellate authorities to show that the goods met the conditions for the claimed exemption. The exemption claim was consequently rejected and the revision failed. Case-Laws VAT and Sales Tax Mon, 10 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161067