Petitioner Must Prove Compliance for Exemption Benefits; Mere Assertion Not Enough for Agency Supply Exemption.
X X X X Extracts X X X X
X X X X Extracts X X X X
....In order to avail the benefit of exemption notification, it was for the petitioner to establish that the petitioner fulfilled the conditions with regard to supply to the specified agency. Merely raising a contention that the petitioner was entitled to benefit of exemption notification, really does not suffice in such matters.....
TaxTMI