Department Must Prove Ownership Claim to Deny Exemption; Burden Not on Assessee to Disprove Ownership.

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Full Text of the Document

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....SSI Exemption - If department wanted to deny the exemption notification on the ground that the brand name or their name is of another person, they must prove the case and the assessee cannot be asked to prove that trade name/brand name does not belong to any other person - AT....