https://www.taxtmi.com/caselaws?id=335176 A KVIC-registered assessee was treated as entitled to exemption on turnover covered by the relevant notifications, with promissory estoppel applied because the registration, circulars and exemption materials supported a bona fide claim. The benefit was not denied on technical grounds, and the appellate finding sustaining the exemption was upheld as a factual determination based on the record. On the 'C Form' issue, permitting production before the assessing authority within the stipulated time was held consistent with natural justice because it allowed verification of the documents before the claim was decided on merits. No error, illegality or perversity was found in the appellate orders. en-us Sat, 17 Sep 2016 00:00:00 +0530 Mon, 28 Nov 2016 11:13:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335176 A KVIC-registered assessee was treated as entitled to exemption on turnover covered by the relevant notifications, with promissory estoppel applied because the registration, circulars and exemption materials supported a bona fide claim. The benefit was not denied on technical grounds, and the appellate finding sustaining the exemption was upheld as a factual determination based on the record. On the 'C Form' issue, permitting production before the assessing authority within the stipulated time was held consistent with natural justice because it allowed verification of the documents before the claim was decided on merits. No error, illegality or perversity was found in the appellate orders. Case-Laws VAT and Sales Tax Sat, 17 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335176