https://www.taxtmi.com/caselaws?id=366712 LPG suppliers may rely on certificates from Government-owned Oil Marketing Companies identifying quantities consumed for domestic use where the taxing authority has no prima facie material to doubt their accuracy. Mere suspicion cannot shift to the supplier the burden of independently proving the certified position, supporting the lower tax rate for domestic-use LPG. Discount deductions granted to Oil Marketing Companies on turnover sales follow an earlier decision accepting the claim. The substantive tax challenges failed, while a separate issue remained available for rectification before the Tribunal in accordance with law. en-us Fri, 07 Sep 2018 00:00:00 +0530 Sat, 08 Sep 2018 14:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=366712 LPG suppliers may rely on certificates from Government-owned Oil Marketing Companies identifying quantities consumed for domestic use where the taxing authority has no prima facie material to doubt their accuracy. Mere suspicion cannot shift to the supplier the burden of independently proving the certified position, supporting the lower tax rate for domestic-use LPG. Discount deductions granted to Oil Marketing Companies on turnover sales follow an earlier decision accepting the claim. The substantive tax challenges failed, while a separate issue remained available for rectification before the Tribunal in accordance with law. Case-Laws VAT and Sales Tax Fri, 07 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=366712