https://www.taxtmi.com/caselaws?id=163421 A conditional exemption from turnover tax under S.R.O. No. 717/88 for arecanut was available only on production of the prescribed declaration from the dealer who had paid the tax. The Court held that exemption notifications must be strictly construed and every prescribed condition must be complied with in the manner required, so the declaration was a mandatory requirement rather than a mere formality. Alternative or liberal proof was rejected because no satisfactory substitute evidence was produced. The assessee therefore failed to establish entitlement to the exemption, and the turnover tax assessment was left undisturbed. en-us Fri, 16 Dec 2005 00:00:00 +0530 Wed, 02 Apr 2014 14:19:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163421 A conditional exemption from turnover tax under S.R.O. No. 717/88 for arecanut was available only on production of the prescribed declaration from the dealer who had paid the tax. The Court held that exemption notifications must be strictly construed and every prescribed condition must be complied with in the manner required, so the declaration was a mandatory requirement rather than a mere formality. Alternative or liberal proof was rejected because no satisfactory substitute evidence was produced. The assessee therefore failed to establish entitlement to the exemption, and the turnover tax assessment was left undisturbed. Case-Laws VAT and Sales Tax Fri, 16 Dec 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163421