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    <title>2015 (9) TMI 302 - UTTARAKHAND HIGH COURT</title>
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    <description>The High Court found no scope of interference in the revision applications regarding sales tax liability. Despite compliance with registration requirements and initial exemption, discrepancies in assessment orders based on the purchase of machine-made papers led to the Tribunal upholding the assessment orders. The burden of proving exemption eligibility rested on the revisionist, who failed to establish the use of required raw materials, resulting in the dismissal of the revision applications. The Tribunal&#039;s decision on exemption eligibility and assessment orders was upheld by the High Court, emphasizing the lack of evidence supporting the revisionist&#039;s claims.</description>
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    <pubDate>Fri, 21 Mar 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=263634</link>
      <description>The High Court found no scope of interference in the revision applications regarding sales tax liability. Despite compliance with registration requirements and initial exemption, discrepancies in assessment orders based on the purchase of machine-made papers led to the Tribunal upholding the assessment orders. The burden of proving exemption eligibility rested on the revisionist, who failed to establish the use of required raw materials, resulting in the dismissal of the revision applications. The Tribunal&#039;s decision on exemption eligibility and assessment orders was upheld by the High Court, emphasizing the lack of evidence supporting the revisionist&#039;s claims.</description>
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      <pubDate>Fri, 21 Mar 2014 00:00:00 +0530</pubDate>
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