https://www.taxtmi.com/caselaws?id=191290 Spent grain generated in beer manufacture was treated as exempt from tax under the Kerala Value Added Tax Act, 2003 because it was shown on the record to be brewery residue sold and used as cattle feed, bringing it within the exempting entry for cattle feed and supplements. The Revenue failed to prove that the commodity was specifically covered by Schedule III or otherwise fell within the charging provisions. Once the assessee established a prima facie fit with the exemption entry, the burden shifted to the Revenue to show exclusion or taxability, and the impugned orders were unsustainable for lack of such finding. en-us Fri, 30 Oct 2015 00:00:00 +0530 Tue, 06 Aug 2019 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=191290 Spent grain generated in beer manufacture was treated as exempt from tax under the Kerala Value Added Tax Act, 2003 because it was shown on the record to be brewery residue sold and used as cattle feed, bringing it within the exempting entry for cattle feed and supplements. The Revenue failed to prove that the commodity was specifically covered by Schedule III or otherwise fell within the charging provisions. Once the assessee established a prima facie fit with the exemption entry, the burden shifted to the Revenue to show exclusion or taxability, and the impugned orders were unsustainable for lack of such finding. Case-Laws VAT and Sales Tax Fri, 30 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=191290