https://www.taxtmi.com/caselaws?id=778910 A DEPB licence was treated as marketable goods with intrinsic value, so its sale fell within the sales tax entry and was exigible to tax. The exemption claim under Notification Entry A-94 failed because the assessee did not produce documentary evidence showing compliance with the prescribed conditions, and the entitlement issue was treated as factual. Both referred questions were answered against the assessee and in favour of the Revenue. en-us Thu, 18 Sep 2025 00:00:00 +0530 Thu, 25 Sep 2025 08:37:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778910 A DEPB licence was treated as marketable goods with intrinsic value, so its sale fell within the sales tax entry and was exigible to tax. The exemption claim under Notification Entry A-94 failed because the assessee did not produce documentary evidence showing compliance with the prescribed conditions, and the entitlement issue was treated as factual. Both referred questions were answered against the assessee and in favour of the Revenue. Case-Laws VAT / Sales Tax Thu, 18 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778910