https://www.taxtmi.com/caselaws?id=366712 Certified LPG consumption data issued by Government-owned Oil Marketing Companies was accepted for applying the lower domestic-use tax rate because the authority had no prima facie material to doubt the certificates, and the assessee was not required to independently prove their correctness. The discount deducted on turnover sales to the Oil Marketing Companies was also accepted, as the point was treated as covered by an earlier High Court decision in favour of the assessee. The article notes that the substantive challenge on the first and third issues did not succeed, while the second issue was to be pursued before the Tribunal by rectification 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 Certified LPG consumption data issued by Government-owned Oil Marketing Companies was accepted for applying the lower domestic-use tax rate because the authority had no prima facie material to doubt the certificates, and the assessee was not required to independently prove their correctness. The discount deducted on turnover sales to the Oil Marketing Companies was also accepted, as the point was treated as covered by an earlier High Court decision in favour of the assessee. The article notes that the substantive challenge on the first and third issues did not succeed, while the second issue was to be pursued before the Tribunal by rectification 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