https://www.taxtmi.com/caselaws?id=330916 Rebate on purchase of paddy under Section 5(2)(a)(vi) of the Punjab General Sales Tax Act, 1948 was held available where H-forms had been furnished and accepted and the goods were linked to rice exported outside India. The Tribunal could not impose an additional requirement of independent proof that the paddy was purchased after, and specifically for, compliance with the export order when that condition was not warranted on the facts already covered by earlier Division Bench authority. Following the earlier view on identical facts, the dealer's entitlement to rebate was affirmed and the contrary direction was set aside. en-us Wed, 03 Aug 2016 00:00:00 +0530 Sat, 17 Mar 2018 14:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330916 Rebate on purchase of paddy under Section 5(2)(a)(vi) of the Punjab General Sales Tax Act, 1948 was held available where H-forms had been furnished and accepted and the goods were linked to rice exported outside India. The Tribunal could not impose an additional requirement of independent proof that the paddy was purchased after, and specifically for, compliance with the export order when that condition was not warranted on the facts already covered by earlier Division Bench authority. Following the earlier view on identical facts, the dealer's entitlement to rebate was affirmed and the contrary direction was set aside. Case-Laws VAT and Sales Tax Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330916