https://www.taxtmi.com/caselaws?id=167787 The High Court of Andhra Pradesh ruled in favor of IT software companies challenging assessment orders under the Central Sales Tax Act, 1956 for 2008-2009. The Court held that the Commercial Tax Officer erred in subjecting direct export sales turnover to CST without proper proof of exports/exemption, specifically H forms. Emphasizing the correct interpretation of sections 5 and 6 of the CST Act, the Court found the CTO's actions unauthorized and unsustainable. The Court set aside the assessment orders, allowing reassessment with proper proof of direct export sales, highlighting the need for assessments to adhere to legal provisions governing export sales. en-us Thu, 21 Jun 2012 00:00:00 +0530 Wed, 07 Jan 2015 13:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167787 The High Court of Andhra Pradesh ruled in favor of IT software companies challenging assessment orders under the Central Sales Tax Act, 1956 for 2008-2009. The Court held that the Commercial Tax Officer erred in subjecting direct export sales turnover to CST without proper proof of exports/exemption, specifically H forms. Emphasizing the correct interpretation of sections 5 and 6 of the CST Act, the Court found the CTO's actions unauthorized and unsustainable. The Court set aside the assessment orders, allowing reassessment with proper proof of direct export sales, highlighting the need for assessments to adhere to legal provisions governing export sales. Case-Laws VAT and Sales Tax Thu, 21 Jun 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167787