https://www.taxtmi.com/caselaws?id=165124 Concessional sales tax claimed on the basis of end-use or destination conditions requires the assessee to prove strict compliance and the genuineness of the underlying transaction. Where the evidence showed fabricated export documents, inconsistent indents and port papers, and payments routed through a fictitious account, the concession was treated as irregularly availed and penalty under section 45A was sustained. A show-cause notice need not cite the precise clause by number if it clearly conveys the allegation and proposed penalty, and no prejudice arises where the assessee had access to the relied-upon materials and was heard. Defective notice and natural justice objections therefore failed. en-us Wed, 19 Aug 2009 00:00:00 +0530 Sun, 02 Nov 2014 20:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165124 Concessional sales tax claimed on the basis of end-use or destination conditions requires the assessee to prove strict compliance and the genuineness of the underlying transaction. Where the evidence showed fabricated export documents, inconsistent indents and port papers, and payments routed through a fictitious account, the concession was treated as irregularly availed and penalty under section 45A was sustained. A show-cause notice need not cite the precise clause by number if it clearly conveys the allegation and proposed penalty, and no prejudice arises where the assessee had access to the relied-upon materials and was heard. Defective notice and natural justice objections therefore failed. Case-Laws VAT and Sales Tax Wed, 19 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165124