https://www.taxtmi.com/caselaws?id=372238 The court allowed the writ petition, setting aside the assessment order under the CST Act. It directed the respondent to re-examine the classification of the water purification plant, emphasizing the need for a detailed technical examination. The court highlighted the mandatory requirement of producing form H for claiming exemption, stating that without it, the benefit of exemption cannot be granted. The respondent was instructed to reconsider the exemption claim if the petitioner provides the required form H, affording a personal hearing and considering technical details. No costs were awarded, and the matter was remitted for fresh consideration. en-us Tue, 17 Jul 2018 00:00:00 +0530 Thu, 11 Apr 2019 11:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372238 The court allowed the writ petition, setting aside the assessment order under the CST Act. It directed the respondent to re-examine the classification of the water purification plant, emphasizing the need for a detailed technical examination. The court highlighted the mandatory requirement of producing form H for claiming exemption, stating that without it, the benefit of exemption cannot be granted. The respondent was instructed to reconsider the exemption claim if the petitioner provides the required form H, affording a personal hearing and considering technical details. No costs were awarded, and the matter was remitted for fresh consideration. Case-Laws VAT and Sales Tax Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372238