https://www.taxtmi.com/caselaws?id=184806 A State declaration requirement for claiming exemption on sales of aviation turbine fuel and lubricants to eligible foreign aircraft was upheld because it functioned only as an evidentiary mechanism and did not conflict with the Central exemption scheme. On the disputed transactions, the existing record was insufficient to establish eligibility for exemption, since invoices alone did not prove that all purchasers were covered foreign airlines. The exemption claim was therefore remitted for fresh transaction-wise verification, with an opportunity to produce further evidence showing coverage under the relevant convention or agreement. en-us Wed, 10 Jun 2015 00:00:00 +0530 Thu, 21 Jul 2016 10:19:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184806 A State declaration requirement for claiming exemption on sales of aviation turbine fuel and lubricants to eligible foreign aircraft was upheld because it functioned only as an evidentiary mechanism and did not conflict with the Central exemption scheme. On the disputed transactions, the existing record was insufficient to establish eligibility for exemption, since invoices alone did not prove that all purchasers were covered foreign airlines. The exemption claim was therefore remitted for fresh transaction-wise verification, with an opportunity to produce further evidence showing coverage under the relevant convention or agreement. Case-Laws VAT and Sales Tax Wed, 10 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184806