https://www.taxtmi.com/caselaws?id=159516 The Sales Tax Appellate Tribunal, Main Bench, Madras, held that the assessee was entitled to exemption under section 6(2) of the Central Sales Tax Act for a turnover of Rs. 1,71,475 related to E1 form sales. The Revenue's challenge to disallow exemption on the remaining turnover of Rs. 25,650 was rejected. The Tribunal found that the assessee met the requirements of section 6(2) by producing E1 forms and having a valid contract for goods supply. The Court upheld the Tribunal's decision, emphasizing the importance of proper evidence and correct legal interpretation in tax matters. The tax revision case was dismissed, affirming the exemption granted to the assessee. en-us Thu, 04 Apr 1991 00:00:00 +0530 Tue, 26 Nov 2013 16:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159516 The Sales Tax Appellate Tribunal, Main Bench, Madras, held that the assessee was entitled to exemption under section 6(2) of the Central Sales Tax Act for a turnover of Rs. 1,71,475 related to E1 form sales. The Revenue's challenge to disallow exemption on the remaining turnover of Rs. 25,650 was rejected. The Tribunal found that the assessee met the requirements of section 6(2) by producing E1 forms and having a valid contract for goods supply. The Court upheld the Tribunal's decision, emphasizing the importance of proper evidence and correct legal interpretation in tax matters. The tax revision case was dismissed, affirming the exemption granted to the assessee. Case-Laws VAT and Sales Tax Thu, 04 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159516