https://www.taxtmi.com/caselaws?id=162777 A sales tax exemption under G.O. Ms. No. 1194 for iron and steel scrap used in the manufacture of M.S. ingots was available only when the notification's conditions, including the required declaration and the specified class of buyers, were strictly satisfied, so the exemption could not be claimed on unproved facts. A set-off under G.O. Ms. No. 774 was likewise confined to cases where tax had already been levied and collected at the earlier stage on the relevant scrap or intermediate products, and the claimant had to prove that factual basis. The governing principle is strict compliance with notification conditions and proof by the person claiming the benefit. en-us Fri, 25 Aug 2006 00:00:00 +0530 Fri, 14 Mar 2014 11:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162777 A sales tax exemption under G.O. Ms. No. 1194 for iron and steel scrap used in the manufacture of M.S. ingots was available only when the notification's conditions, including the required declaration and the specified class of buyers, were strictly satisfied, so the exemption could not be claimed on unproved facts. A set-off under G.O. Ms. No. 774 was likewise confined to cases where tax had already been levied and collected at the earlier stage on the relevant scrap or intermediate products, and the claimant had to prove that factual basis. The governing principle is strict compliance with notification conditions and proof by the person claiming the benefit. Case-Laws VAT and Sales Tax Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162777