https://www.taxtmi.com/caselaws?id=469147 Where 25F forms issued by tea auctioneers authenticly covered the relevant turnover, exemption could not be denied merely because some forms reflected zero tax for zero-rated export sales; the statutory deduction under Rule 10(1)(h)(i) followed from the auctioneer's agency-based discharge of tax. On input tax credit for spares and consumables, the remand was confined to reconsideration of whether the items qualified as capital goods under the Act and, if so, whether Section 11(5) excluded the claim. The turnover exemption was upheld, and the remand was maintained with clarified limits on enquiry. en-us Tue, 18 Feb 2025 00:00:00 +0530 Thu, 04 Jun 2026 21:14:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=469147 Where 25F forms issued by tea auctioneers authenticly covered the relevant turnover, exemption could not be denied merely because some forms reflected zero tax for zero-rated export sales; the statutory deduction under Rule 10(1)(h)(i) followed from the auctioneer's agency-based discharge of tax. On input tax credit for spares and consumables, the remand was confined to reconsideration of whether the items qualified as capital goods under the Act and, if so, whether Section 11(5) excluded the claim. The turnover exemption was upheld, and the remand was maintained with clarified limits on enquiry. Case-Laws VAT / Sales Tax Tue, 18 Feb 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=469147