https://www.taxtmi.com/caselaws?id=167821 Damaged wheat purchased and processed as cattle feed was treated as prima facie covered by the exemption for cattle feed, because the decisive question was whether the commodity was in fact sold or used for that exempt purpose. Tax could not be sustained merely on the basis that the assessee did not produce documents; the Revenue had to rebut the exempt-use claim through independent enquiry and evidence. In the absence of such enquiry or rebuttal material, the presumption in favour of exempt use remained unrebutted, and the tax and interest demand could not stand on the existing record. The matter therefore required fresh consideration by the assessing authority. en-us Tue, 22 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167821 Damaged wheat purchased and processed as cattle feed was treated as prima facie covered by the exemption for cattle feed, because the decisive question was whether the commodity was in fact sold or used for that exempt purpose. Tax could not be sustained merely on the basis that the assessee did not produce documents; the Revenue had to rebut the exempt-use claim through independent enquiry and evidence. In the absence of such enquiry or rebuttal material, the presumption in favour of exempt use remained unrebutted, and the tax and interest demand could not stand on the existing record. The matter therefore required fresh consideration by the assessing authority. Case-Laws VAT and Sales Tax Tue, 22 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167821