https://www.taxtmi.com/caselaws?id=164533 Exemption from purchase tax on iron and steel under the Karnataka Sales Tax Act depends on the dealer discharging the burden of proof through the prescribed statutory declaration in form 32B, and alternative evidence is ordinarily insufficient. Where the assessee produced additional declarations for the first time in appeal and explained that they had not been counter-signed earlier, the assessing authority had not examined their compliance with the Act and Rules. The record therefore did not justify a final rejection of the exemption claim, and fresh consideration of the additional documents by the assessing authority was warranted. en-us Fri, 18 Dec 2009 00:00:00 +0530 Mon, 20 Oct 2014 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164533 Exemption from purchase tax on iron and steel under the Karnataka Sales Tax Act depends on the dealer discharging the burden of proof through the prescribed statutory declaration in form 32B, and alternative evidence is ordinarily insufficient. Where the assessee produced additional declarations for the first time in appeal and explained that they had not been counter-signed earlier, the assessing authority had not examined their compliance with the Act and Rules. The record therefore did not justify a final rejection of the exemption claim, and fresh consideration of the additional documents by the assessing authority was warranted. Case-Laws VAT and Sales Tax Fri, 18 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164533