https://www.taxtmi.com/caselaws?id=446915 Entitlement to rebate under the Section 4B notification depended on proof that the goods sold to roller flour mills had already suffered tax and that the notification's conditions were satisfied. The assessee had not produced the relevant documents before the assessing authority, so the claim was rejected below. As the assessee stated that the records were available and could be verified, the HC allowed a remand for fresh examination of the rebate claim on the basis of the documents and compliance with the notification conditions, and set aside the appellate order. en-us Mon, 11 Dec 2023 00:00:00 +0530 Fri, 15 Dec 2023 10:52:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=446915 Entitlement to rebate under the Section 4B notification depended on proof that the goods sold to roller flour mills had already suffered tax and that the notification's conditions were satisfied. The assessee had not produced the relevant documents before the assessing authority, so the claim was rejected below. As the assessee stated that the records were available and could be verified, the HC allowed a remand for fresh examination of the rebate claim on the basis of the documents and compliance with the notification conditions, and set aside the appellate order. Case-Laws VAT and Sales Tax Mon, 11 Dec 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=446915