https://www.taxtmi.com/caselaws?id=49077 Transfer of residence benefit was allowed for a VCR treated as an old and used article where departmental inspection was found too vague to establish that it was new or unused for the requisite period. Mere visual examination was held insufficient to reliably determine duration of use, and the applicant's invoice showing purchase on 20-7-1988 supported possession for over one year. On that basis, the benefit of doubt was given to the applicant and the VCR was accepted as qualifying for transfer of residence treatment. en-us Wed, 02 Jan 1991 00:00:00 +0530 Mon, 09 Aug 2010 15:12:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49077 Transfer of residence benefit was allowed for a VCR treated as an old and used article where departmental inspection was found too vague to establish that it was new or unused for the requisite period. Mere visual examination was held insufficient to reliably determine duration of use, and the applicant's invoice showing purchase on 20-7-1988 supported possession for over one year. On that basis, the benefit of doubt was given to the applicant and the VCR was accepted as qualifying for transfer of residence treatment. Case-Laws Customs Wed, 02 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49077