https://www.taxtmi.com/caselaws?id=165986 The High Court dismissed the revisions, affirming the denial of full exemption on sales of molasses to M/s. Vam Organics Limited, Gajraula for the assessment years 1982-83 and 1983-84. The court found that the applicant failed to provide evidence of M/s. Vam Organics Limited holding a full exemption certificate, as opposed to the partial exemption certificate they possessed. As the issue required factual investigation beyond the scope of rectification under section 22, and in the absence of proof of full exemption, the lower authorities' decisions were upheld. en-us Tue, 01 Mar 2011 00:00:00 +0530 Fri, 22 Aug 2014 12:06:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165986 The High Court dismissed the revisions, affirming the denial of full exemption on sales of molasses to M/s. Vam Organics Limited, Gajraula for the assessment years 1982-83 and 1983-84. The court found that the applicant failed to provide evidence of M/s. Vam Organics Limited holding a full exemption certificate, as opposed to the partial exemption certificate they possessed. As the issue required factual investigation beyond the scope of rectification under section 22, and in the absence of proof of full exemption, the lower authorities' decisions were upheld. Case-Laws VAT and Sales Tax Tue, 01 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165986