https://www.taxtmi.com/caselaws?id=168079 Where export-supporting documents such as form H, invoices, bill of lading and shipping bills were already produced and earlier accepted by the assessing authority, a revisional order could not disallow exemption on a bare assertion that no evidence had been filed. If doubt remained about actual export, the authority had to seek further proof or give the assessee an effective opportunity to cure any deficiency before rejecting the claim. The absence of such fair opportunity, and the failure to address the earlier acceptance of the same documents, amounted to non-application of mind. The exemption disallowance was therefore set aside and the matter remanded for fresh consideration in accordance with law. en-us Wed, 07 Nov 2012 00:00:00 +0530 Mon, 05 Jan 2015 13:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168079 Where export-supporting documents such as form H, invoices, bill of lading and shipping bills were already produced and earlier accepted by the assessing authority, a revisional order could not disallow exemption on a bare assertion that no evidence had been filed. If doubt remained about actual export, the authority had to seek further proof or give the assessee an effective opportunity to cure any deficiency before rejecting the claim. The absence of such fair opportunity, and the failure to address the earlier acceptance of the same documents, amounted to non-application of mind. The exemption disallowance was therefore set aside and the matter remanded for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Wed, 07 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168079