https://www.taxtmi.com/caselaws?id=189606 Separate records required by a notification may be satisfied by distinct, non-interrelated accounts maintained in the same register, because the requirement is one of substance rather than physical form. Physical maintenance in separate books is not indispensable if the two categories of transactions are kept apart. Where the factual basis for exemption, including supporting documents for Bhutan sales, has not been independently examined, the entitlement cannot be finally determined on the existing record and the matter should be remitted for fresh consideration on the evidence produced. en-us Wed, 17 Feb 2016 00:00:00 +0530 Sat, 14 Jan 2017 06:45:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189606 Separate records required by a notification may be satisfied by distinct, non-interrelated accounts maintained in the same register, because the requirement is one of substance rather than physical form. Physical maintenance in separate books is not indispensable if the two categories of transactions are kept apart. Where the factual basis for exemption, including supporting documents for Bhutan sales, has not been independently examined, the entitlement cannot be finally determined on the existing record and the matter should be remitted for fresh consideration on the evidence produced. Case-Laws VAT and Sales Tax Wed, 17 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189606