https://www.taxtmi.com/caselaws?id=352420 Export-linked exemption for tea sold through registered auctioneers could not be reopened on a merely technical objection that the declaration form and supporting certificates were not produced in the exact manner alleged, where the assessing authority had already verified the export documents and granted exemption in the original assessments. The Court noted that the notification under the Tamil Nadu General Sales Tax Act, 1959 was intended to promote exports and required proof of export within the stipulated time; since export was in fact established and the relevant papers, including Form H and allied documents, had been accepted earlier, the proposed reopening would defeat the exemption. The reopening notices were therefore unsustainable and were set aside. en-us Mon, 04 Dec 2017 00:00:00 +0530 Fri, 24 Aug 2018 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352420 Export-linked exemption for tea sold through registered auctioneers could not be reopened on a merely technical objection that the declaration form and supporting certificates were not produced in the exact manner alleged, where the assessing authority had already verified the export documents and granted exemption in the original assessments. The Court noted that the notification under the Tamil Nadu General Sales Tax Act, 1959 was intended to promote exports and required proof of export within the stipulated time; since export was in fact established and the relevant papers, including Form H and allied documents, had been accepted earlier, the proposed reopening would defeat the exemption. The reopening notices were therefore unsustainable and were set aside. Case-Laws VAT and Sales Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352420