https://www.taxtmi.com/caselaws?id=164611 An assessee claiming that iron and steel received from outside the State were consumed in erecting plant and machinery must prove that asserted captive use with credible evidence under section 6A of the Central Sales Tax Act. Balance sheets, invoices, bills and certificates were found insufficient to establish actual utilisation at the Hassan unit, so the authorities were justified in treating the goods as taxable turnover and restoring the assessment. en-us Tue, 15 Sep 2009 00:00:00 +0530 Sat, 01 Nov 2014 10:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164611 An assessee claiming that iron and steel received from outside the State were consumed in erecting plant and machinery must prove that asserted captive use with credible evidence under section 6A of the Central Sales Tax Act. Balance sheets, invoices, bills and certificates were found insufficient to establish actual utilisation at the Hassan unit, so the authorities were justified in treating the goods as taxable turnover and restoring the assessment. Case-Laws VAT and Sales Tax Tue, 15 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164611