https://www.taxtmi.com/caselaws?id=368241 The High Court upheld the Tribunal's decision in a tax exemption case where an assessee was accused of exceeding the exemption limit specified in eligibility and tax exemption certificates. The Court emphasized the absence of any production limit in the certificates and the lack of primary evidence supporting the claim of breach by the Board. The Court dismissed the tax appeals and stay applications, highlighting the necessity of concrete evidence to establish a breach of conditions. No undisclosed substantial question of law was identified beyond the issues presented in the case. en-us Fri, 28 Sep 2018 00:00:00 +0530 Fri, 05 Oct 2018 07:37:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=368241 The High Court upheld the Tribunal's decision in a tax exemption case where an assessee was accused of exceeding the exemption limit specified in eligibility and tax exemption certificates. The Court emphasized the absence of any production limit in the certificates and the lack of primary evidence supporting the claim of breach by the Board. The Court dismissed the tax appeals and stay applications, highlighting the necessity of concrete evidence to establish a breach of conditions. No undisclosed substantial question of law was identified beyond the issues presented in the case. Case-Laws VAT and Sales Tax Fri, 28 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=368241