https://www.taxtmi.com/caselaws?id=424449 Exemption under Entry 29-B required strict proof that sales were made to Defence Service installations inside the State for resale to military installations and personnel. The dealer discharged that burden only for part of the turnover, so exemption was allowed to that extent; for the balance, sales were shown to have been made to private individuals without proof of the statutory defence-sale condition. A permit endorsement or label stating that goods were for defence personnel only was insufficient where the actual sales did not satisfy the entry. The tax authorities' rejection of the remaining claim was upheld. en-us Wed, 22 Jun 2022 00:00:00 +0530 Fri, 01 Jul 2022 09:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424449 Exemption under Entry 29-B required strict proof that sales were made to Defence Service installations inside the State for resale to military installations and personnel. The dealer discharged that burden only for part of the turnover, so exemption was allowed to that extent; for the balance, sales were shown to have been made to private individuals without proof of the statutory defence-sale condition. A permit endorsement or label stating that goods were for defence personnel only was insufficient where the actual sales did not satisfy the entry. The tax authorities' rejection of the remaining claim was upheld. Case-Laws VAT and Sales Tax Wed, 22 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424449