https://www.taxtmi.com/caselaws?id=247681 The High Court set aside the Tribunal's order regarding the assessment but agreed with the decision on the levy of penalty. The judgment emphasized the importance of substantiating claims with evidence and the burden of proof on the assessee in establishing transactions for tax exemptions. en-us Fri, 08 Jul 2011 00:00:00 +0530 Tue, 23 Sep 2014 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247681 The High Court set aside the Tribunal's order regarding the assessment but agreed with the decision on the levy of penalty. The judgment emphasized the importance of substantiating claims with evidence and the burden of proof on the assessee in establishing transactions for tax exemptions. Case-Laws VAT and Sales Tax Fri, 08 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247681