https://www.taxtmi.com/caselaws?id=161801 A conditional exemption for inter-State sales of arecanut under the 31 March 1984 notification was available only if the goods had already suffered tax under the Karnataka Sales Tax Act, 1957. The petitioners failed to prove that statutory condition precedent because the alleged purchases from registered sellers were found to be bogus and the relevant stock had not in fact borne State tax. Concurrent findings of fraud and evasion were upheld, and no legal error was shown in the authorities' or Tribunal's orders. The exemption was therefore unavailable, and the challenge failed. en-us Mon, 28 Oct 2002 00:00:00 +0530 Thu, 06 Feb 2014 17:09:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161801 A conditional exemption for inter-State sales of arecanut under the 31 March 1984 notification was available only if the goods had already suffered tax under the Karnataka Sales Tax Act, 1957. The petitioners failed to prove that statutory condition precedent because the alleged purchases from registered sellers were found to be bogus and the relevant stock had not in fact borne State tax. Concurrent findings of fraud and evasion were upheld, and no legal error was shown in the authorities' or Tribunal's orders. The exemption was therefore unavailable, and the challenge failed. Case-Laws VAT and Sales Tax Mon, 28 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161801