https://www.taxtmi.com/caselaws?id=408442 Exemption under an entry tax notification for goods used as raw materials, component parts or inputs in manufacture must be strictly proved by the assessee, and a revisional authority cannot reverse an appellate exemption finding without a reasoned factual determination on actual consumption or use of the goods in manufacture. Where the essential question is whether cutting tools were so used in producing textile machinery and auto parts, the absence of such a finding leaves the exemption entitlement unresolved. The revisional order was set aside and the matter remitted for fresh decision after hearing the parties. en-us Thu, 03 Jun 2021 00:00:00 +0530 Thu, 10 Jun 2021 08:43:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=408442 Exemption under an entry tax notification for goods used as raw materials, component parts or inputs in manufacture must be strictly proved by the assessee, and a revisional authority cannot reverse an appellate exemption finding without a reasoned factual determination on actual consumption or use of the goods in manufacture. Where the essential question is whether cutting tools were so used in producing textile machinery and auto parts, the absence of such a finding leaves the exemption entitlement unresolved. The revisional order was set aside and the matter remitted for fresh decision after hearing the parties. Case-Laws VAT and Sales Tax Thu, 03 Jun 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=408442