https://www.taxtmi.com/caselaws?id=269224 Where assessment proceeds without material C-Forms and export documents, a further opportunity may be required if those records are relevant to concessional rate or exemption claims. The Madras High Court accepted that the later-produced documents were material, set aside the assessment order, and remitted the matter to the assessing authority to issue fresh notice, receive the documents, and decide the case on merits and in accordance with law. en-us Fri, 16 Oct 2015 00:00:00 +0530 Fri, 11 Dec 2015 08:18:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=269224 Where assessment proceeds without material C-Forms and export documents, a further opportunity may be required if those records are relevant to concessional rate or exemption claims. The Madras High Court accepted that the later-produced documents were material, set aside the assessment order, and remitted the matter to the assessing authority to issue fresh notice, receive the documents, and decide the case on merits and in accordance with law. Case-Laws VAT and Sales Tax Fri, 16 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=269224