https://www.taxtmi.com/caselaws?id=127646 The court held that if the conditions specified in Section 6(2) of the CST Act are met, the dealer is entitled to exemption regardless of the tax status of the first sale. As the assessment and penalty orders did not consider whether the petitioner fulfilled the Section 6(2) conditions and rejected the exemption solely based on the first sale's exemption, the court set aside the orders. The matter was remanded for the Value Added Tax Officer to assess if the petitioner met the exemption conditions, allowing submission of additional documents within four weeks. Each party was to bear its own costs. en-us Fri, 30 Jul 2010 00:00:00 +0530 Fri, 10 Jun 2016 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127646 The court held that if the conditions specified in Section 6(2) of the CST Act are met, the dealer is entitled to exemption regardless of the tax status of the first sale. As the assessment and penalty orders did not consider whether the petitioner fulfilled the Section 6(2) conditions and rejected the exemption solely based on the first sale's exemption, the court set aside the orders. The matter was remanded for the Value Added Tax Officer to assess if the petitioner met the exemption conditions, allowing submission of additional documents within four weeks. Each party was to bear its own costs. Case-Laws VAT and Sales Tax Fri, 30 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127646