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    <title>2018 (9) TMI 129 - CESTAT NEW DELHI</title>
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    <description>Amounts collected by a club from members for food and beverages were not conclusively taxable where VAT had been paid, but exemption from tax depended on production of documentary proof supporting the sale. Because the invoices had not been placed before the original adjudicating authority, the existing findings could not be sustained without verification of those documents. The dispute was therefore remanded for fresh adjudication, with directions to consider the invoices and other supporting evidence if produced by the appellant.</description>
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      <description>Amounts collected by a club from members for food and beverages were not conclusively taxable where VAT had been paid, but exemption from tax depended on production of documentary proof supporting the sale. Because the invoices had not been placed before the original adjudicating authority, the existing findings could not be sustained without verification of those documents. The dispute was therefore remanded for fresh adjudication, with directions to consider the invoices and other supporting evidence if produced by the appellant.</description>
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