https://www.taxtmi.com/caselaws?id=162196 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. en-us Fri, 19 Oct 2001 00:00:00 +0530 Thu, 20 Feb 2014 17:05:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162196 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. Case-Laws VAT and Sales Tax Fri, 19 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162196