https://www.taxtmi.com/caselaws?id=298189 Exemption under sales tax law was sustained for zarda, surti, qiwam, khaini and gutkha where the evidence, including sample packets, earlier departmental letters and consistent later treatment, supported classification as tobacco products. The article also notes that a Revenue request to restore assessment could not be made through written submissions alone when no cross appeal had been filed, since the prescribed appellate procedure had to be followed. The overall effect was that the exemption remained undisturbed and the attempt to revive the assessment failed on procedural grounds. en-us Thu, 27 Sep 2012 00:00:00 +0530 Tue, 19 Oct 2021 11:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=298189 Exemption under sales tax law was sustained for zarda, surti, qiwam, khaini and gutkha where the evidence, including sample packets, earlier departmental letters and consistent later treatment, supported classification as tobacco products. The article also notes that a Revenue request to restore assessment could not be made through written submissions alone when no cross appeal had been filed, since the prescribed appellate procedure had to be followed. The overall effect was that the exemption remained undisturbed and the attempt to revive the assessment failed on procedural grounds. Case-Laws VAT and Sales Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298189