https://www.taxtmi.com/caselaws?id=298189 Tobacco-product classification supported exemption for zarda, surti, qiwam, khaini and gutkha where sample packets, prior administrative treatment, later departmental practice and the recognised treatment of gutkha supported their exempt character under sales tax law. The assessee discharged the burden of proving the classification, so the exemption remained undisturbed. Restoration of an assessment required the prescribed appellate mechanism; written submissions could not substitute for a cross appeal. The Revenue could not revive the assessment without filing a cross appeal, and the revisions were dismissed on merits. 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 Tobacco-product classification supported exemption for zarda, surti, qiwam, khaini and gutkha where sample packets, prior administrative treatment, later departmental practice and the recognised treatment of gutkha supported their exempt character under sales tax law. The assessee discharged the burden of proving the classification, so the exemption remained undisturbed. Restoration of an assessment required the prescribed appellate mechanism; written submissions could not substitute for a cross appeal. The Revenue could not revive the assessment without filing a cross appeal, and the revisions were dismissed on merits. Case-Laws VAT and Sales Tax Thu, 27 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=298189