https://www.taxtmi.com/caselaws?id=278197 The dealer bore the burden of proving entitlement to the concessional tax rate under the Chhattisgarh Value Added Tax Act, 2005. The dispute turned on whether cables used in a work contract qualified as industrial cable taxable at 4% rather than cable taxable at 12.5%. The dealer relied mainly on a chartered engineer's certificate, but did not show that the manufacturer treated the goods as industrial cable or that the materials matched the relevant concessional entries. On the evidence, the lower rate was not established and tax at 12.5% applied. en-us Mon, 09 Apr 2018 00:00:00 +0530 Thu, 17 Jan 2019 06:58:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=278197 The dealer bore the burden of proving entitlement to the concessional tax rate under the Chhattisgarh Value Added Tax Act, 2005. The dispute turned on whether cables used in a work contract qualified as industrial cable taxable at 4% rather than cable taxable at 12.5%. The dealer relied mainly on a chartered engineer's certificate, but did not show that the manufacturer treated the goods as industrial cable or that the materials matched the relevant concessional entries. On the evidence, the lower rate was not established and tax at 12.5% applied. Case-Laws VAT and Sales Tax Mon, 09 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=278197