Exemption claim under the Central Sales Tax Act left for appellate consideration, with liberty to file appeals and produce supporting documents.

The exemption claim under section 5(3) of the Central Sales Tax Act, 1956, supported by form H and export documents, was not decided on the merits in writ proceedings. The High Court permitted the petitioners to pursue the matter in the appellate forum and allowed them to file appeals within the stipulated time, with liberty to place the relevant documents before the appellate authority for consideration of the exemption claim. The operative effect was that the exemption issue was left open for adjudication in appeal rather than determined in writ jurisdiction.

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Issues: Whether the petitioners' claim for exemption under section 5(3) of the Central Sales Tax Act, 1956, based on form H and supporting export documents, should be adjudicated in writ proceedings or left to be considered in appeal.

Outcome: The writ petitions were disposed of by permitting the petitioners to file appeals within the stipulated time, with liberty to produce the relevant documents before the appellate authority for consideration of the exemption claim.

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