Failure to document tax exemption conditions due to legal imprecision does not deprive taxpayer of exemption if conditions are proven.

The Supreme Court set aside the Supreme Administrative Court's decision dismissing a taxpayer's appeal regarding a tax exemption. The taxpayers argued that their invoices correctly indicated goods for further processing, and they relied on tax authorities' actions that allegedly confirmed this practice. The court held that the lower court improperly detached the material law from the specific factual circumstances without evaluating the taxpayers' evidence regarding the actual use of goods and the conduct of other taxpayers.