https://www.taxtmi.com/caselaws?id=335176 The court upheld the decision of the Deputy Commissioner (Appeals) and Tax Board in favor of the assessee, allowing exemption benefits based on the principle of promissory estoppel. The court emphasized the importance of honoring benefits under the KVIC registration without creating unnecessary obstacles. The assessee's claim for sales through 'C Form' was accepted, subject to timely submission of required documentation. The Revenue's challenge was dismissed, with the court finding no error in the lower authorities' decisions, affirming the relief granted to the assessee. 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 The court upheld the decision of the Deputy Commissioner (Appeals) and Tax Board in favor of the assessee, allowing exemption benefits based on the principle of promissory estoppel. The court emphasized the importance of honoring benefits under the KVIC registration without creating unnecessary obstacles. The assessee's claim for sales through 'C Form' was accepted, subject to timely submission of required documentation. The Revenue's challenge was dismissed, with the court finding no error in the lower authorities' decisions, affirming the relief granted to the assessee. Case-Laws VAT and Sales Tax Sat, 17 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335176