https://www.taxtmi.com/caselaws?id=346144 The High Court allowed the writ petition, quashed the impugned order disallowing the exemption claim for rejected cotton under the TNGST Act and CST Act for the year 2002-03. The Court found the assessment revision proposal to be based on a change of opinion by a new Assessing Officer, despite the petitioner providing detailed records and evidence supporting their claims. Emphasizing the burden of proof on the respondent to disprove the objections raised by the petitioner, the Court held the impugned proceedings as an afterthought and closed the connected miscellaneous petition. en-us Wed, 19 Jul 2017 00:00:00 +0530 Thu, 03 Aug 2017 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346144 The High Court allowed the writ petition, quashed the impugned order disallowing the exemption claim for rejected cotton under the TNGST Act and CST Act for the year 2002-03. The Court found the assessment revision proposal to be based on a change of opinion by a new Assessing Officer, despite the petitioner providing detailed records and evidence supporting their claims. Emphasizing the burden of proof on the respondent to disprove the objections raised by the petitioner, the Court held the impugned proceedings as an afterthought and closed the connected miscellaneous petition. Case-Laws VAT and Sales Tax Wed, 19 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346144