https://www.taxtmi.com/caselaws?id=245116 Unusable polyester yarn sold as waste product was held to fall within Entry 32 of the relevant notification rather than Entry 55. The Revenue bore the initial burden under Section 21, but once the assessee admitted that the goods were not sold as yarn and were instead sold as waste, the onus shifted to the assessee to establish entitlement to the lower-rate entry. On that factual basis, the classification under Entry 32 was accepted and the assessee's claim under Entry 55 was rejected. en-us Tue, 11 Mar 2014 00:00:00 +0530 Tue, 07 Oct 2014 14:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=245116 Unusable polyester yarn sold as waste product was held to fall within Entry 32 of the relevant notification rather than Entry 55. The Revenue bore the initial burden under Section 21, but once the assessee admitted that the goods were not sold as yarn and were instead sold as waste, the onus shifted to the assessee to establish entitlement to the lower-rate entry. On that factual basis, the classification under Entry 32 was accepted and the assessee's claim under Entry 55 was rejected. Case-Laws VAT and Sales Tax Tue, 11 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=245116