https://www.taxtmi.com/caselaws?id=174740 Exemption under G.O. Ms. No. 122 was confined to sales of specified village industry products made by institutions certified by the Khadi and Village Industries Commission. Proof that the goods were capable of village-industry manufacture was insufficient, and purchases from traders or uncertified dealers did not satisfy the notification's conditions, so the exemption failed and the assessment was restored. The penalty, however, remained deleted because it had been set aside on the exemption issue and the claim was treated as a bona fide interpretation dispute, which did not justify restoration of penalty. en-us Tue, 16 Oct 2012 00:00:00 +0530 Sat, 17 Oct 2015 13:05:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174740 Exemption under G.O. Ms. No. 122 was confined to sales of specified village industry products made by institutions certified by the Khadi and Village Industries Commission. Proof that the goods were capable of village-industry manufacture was insufficient, and purchases from traders or uncertified dealers did not satisfy the notification's conditions, so the exemption failed and the assessment was restored. The penalty, however, remained deleted because it had been set aside on the exemption issue and the claim was treated as a bona fide interpretation dispute, which did not justify restoration of penalty. Case-Laws VAT and Sales Tax Tue, 16 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174740