https://www.taxtmi.com/article/detailed?id=16130 End-use based exemption notifications conditioned on intended use cannot be narrowed by reading in requirements of exclusive or directly traceable use. Where exempted inputs are consumed in an integrated industrial process through common utilities, the inability to identify the precise downstream allocation of the input does not by itself defeat exemption, and proportionate denial based only on estimation cannot substitute for proof of actual diversion or non-compliance. Extended limitation and penalty depend on clear evidence of suppression or intent to evade, and are not attracted where procurement and use are disclosed and the dispute turns on interpretation. en-us Fri, 03 Apr 2026 08:50:42 +0530 Fri, 03 Apr 2026 08:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=16130 End-use based exemption notifications conditioned on intended use cannot be narrowed by reading in requirements of exclusive or directly traceable use. Where exempted inputs are consumed in an integrated industrial process through common utilities, the inability to identify the precise downstream allocation of the input does not by itself defeat exemption, and proportionate denial based only on estimation cannot substitute for proof of actual diversion or non-compliance. Extended limitation and penalty depend on clear evidence of suppression or intent to evade, and are not attracted where procurement and use are disclosed and the dispute turns on interpretation. Articles Goods and Services Tax - GST Fri, 03 Apr 2026 08:50:42 +0530 https://www.taxtmi.com/article/detailed?id=16130