https://www.taxtmi.com/caselaws?id=163033 A High Court-directed procedural opportunity permits a taxpayer to submit Form F declarations and supporting records before the assessing authority for consideration of exemption on stock transfers under the Central Sales Tax Act, 1956. The assessing authority must receive the materials, examine the exemption claim on merits, and pass fresh orders in accordance with law. The request was allowed in the absence of opposition from the respondents, with the dispute confined to whether the declarations could still be placed for consideration. en-us Mon, 01 Sep 2008 00:00:00 +0530 Sat, 29 Nov 2014 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163033 A High Court-directed procedural opportunity permits a taxpayer to submit Form F declarations and supporting records before the assessing authority for consideration of exemption on stock transfers under the Central Sales Tax Act, 1956. The assessing authority must receive the materials, examine the exemption claim on merits, and pass fresh orders in accordance with law. The request was allowed in the absence of opposition from the respondents, with the dispute confined to whether the declarations could still be placed for consideration. Case-Laws VAT and Sales Tax Mon, 01 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163033