https://www.taxtmi.com/caselaws?id=249895 Disallowance of exemption for export sales and concessional tax treatment for inter-State sales was challenged on the ground that Form C and Form H declarations were available for resubmission. Relying on departmental circulars dated 29.06.1999 and 28.02.2001, the Court accepted the request for reconsideration and, without examining the merits of the assessment, directed fresh consideration of the representation together with the declaration forms. The assessment order was quashed subject to conditions, and the matter was remanded for fresh orders after payment of 10% of the tax and resubmission of the forms. en-us Tue, 01 Jul 2014 00:00:00 +0530 Sun, 27 Jul 2014 10:25:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249895 Disallowance of exemption for export sales and concessional tax treatment for inter-State sales was challenged on the ground that Form C and Form H declarations were available for resubmission. Relying on departmental circulars dated 29.06.1999 and 28.02.2001, the Court accepted the request for reconsideration and, without examining the merits of the assessment, directed fresh consideration of the representation together with the declaration forms. The assessment order was quashed subject to conditions, and the matter was remanded for fresh orders after payment of 10% of the tax and resubmission of the forms. Case-Laws VAT and Sales Tax Tue, 01 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249895