https://www.taxtmi.com/caselaws?id=353157 Sales to 100% export oriented units were treated as an incentive-based exemption claim requiring supporting green cards and other documents, and the assessment was sustained on the material then available because the assessee had not produced full proof. The Court nevertheless allowed the assessee to place the documents before the Assessing Officer for verification, with a personal hearing and interim protection from coercive recovery, so the exemption claim could be examined on its merits. en-us Wed, 20 Dec 2017 00:00:00 +0530 Fri, 29 Dec 2017 08:22:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353157 Sales to 100% export oriented units were treated as an incentive-based exemption claim requiring supporting green cards and other documents, and the assessment was sustained on the material then available because the assessee had not produced full proof. The Court nevertheless allowed the assessee to place the documents before the Assessing Officer for verification, with a personal hearing and interim protection from coercive recovery, so the exemption claim could be examined on its merits. Case-Laws VAT and Sales Tax Wed, 20 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353157