Burden of Proof on Taxing Authorities to Show Classification of item in question is Taxable in the manner claimed by them: CESTAT [Read Order]

Burden of proof - taxing authorities - CESTAT - Taxscan

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Burden of proof on the taxing authorities to show Classification of item in question is taxable in the manner claimed by them. The Appellants, Ms Sunrise Traders are engaged in the business of made up articles of textiles and importing…

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