2015 (9) TMI 302

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.... Mullick, Advocate for the revisionist Mr. Syed Nadeem, Standing Counsel for the State/respondent JUDGMENT We do not find any scope of interference in the above revision applications. The fact remains that the revisionist is a Unit registered with All India Khadi and Village Industries Commission or with Uttar Pradesh Khadi and Village Industries Board, is not in dispute. There is no disp....

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....me within the purview of the exemption notification. Accordingly, assessment was made for several assessment years. Against the assessment orders, assesse went before the Appellate Authority and the Appellate Authority felt, unfortunately, that onus of establishing that assessee does not come within the exemption notification is with the Department and as the Department has proceeded to hold that ....

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.... on papier mache the revisionist is exempted. There is nothing on record which would show that the revisionist has worked on papier mache, i.e. manufactured anything by utilizing papier mache. 3. The fact remains that he, who seeks to contend that he is entitled to the benefit of exemption, the onus is upon him to establish that he is covered by the exemption notification. In the instant case, ....