https://www.taxtmi.com/caselaws?id=200481 Direct export sales claimed as exempt under section 5(1) of the Central Sales Tax Act, 1956 could not be finally assessed without considering the relevant export evidence. The assessee sought an opportunity to produce bills of lading and other supporting export documents, and the court accepted that the export claim required reconsideration on that material. The assessment order was therefore set aside and the matter remanded to the assessing authority for a fresh order in accordance with law after examining the bills of lading, with liberty to proceed afresh if the documents were not produced within the stipulated time. en-us Tue, 06 Jun 2017 00:00:00 +0530 Fri, 30 Mar 2018 10:13:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=200481 Direct export sales claimed as exempt under section 5(1) of the Central Sales Tax Act, 1956 could not be finally assessed without considering the relevant export evidence. The assessee sought an opportunity to produce bills of lading and other supporting export documents, and the court accepted that the export claim required reconsideration on that material. The assessment order was therefore set aside and the matter remanded to the assessing authority for a fresh order in accordance with law after examining the bills of lading, with liberty to proceed afresh if the documents were not produced within the stipulated time. Case-Laws VAT and Sales Tax Tue, 06 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=200481