https://www.taxtmi.com/caselaws?id=337254 The High Court upheld the decision of the appellate authorities in a tax dispute case. The court found that the Assessing Officer had correctly applied the 1% exemption rate based on available evidence, rejecting the Revenue's claims of incorrect certificate issuance. The court emphasized that the burden of proof was on the Revenue, which failed to establish any wrongdoing in the assessment. The court dismissed the petition, affirming the correctness of the Tax Board's decision and highlighting the insufficiency of mere allegations without substantial evidence. en-us Tue, 22 Nov 2016 00:00:00 +0530 Fri, 06 Jan 2017 13:35:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337254 The High Court upheld the decision of the appellate authorities in a tax dispute case. The court found that the Assessing Officer had correctly applied the 1% exemption rate based on available evidence, rejecting the Revenue's claims of incorrect certificate issuance. The court emphasized that the burden of proof was on the Revenue, which failed to establish any wrongdoing in the assessment. The court dismissed the petition, affirming the correctness of the Tax Board's decision and highlighting the insufficiency of mere allegations without substantial evidence. Case-Laws VAT and Sales Tax Tue, 22 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337254