https://www.taxtmi.com/caselaws?id=288087 The HC allowed the writ petition filed by an Industrial Co-operative Society, quashing the impugned order and remanding the matter to the first respondent for reassessment. The Court found that the Form H declaration provided was sufficient for verifying export and granting exemption under Section 5(3) of the CST Act, 1956. The Court emphasized the importance of compliance with registration and verification processes, highlighting the negative impact of reopening assessments on the exemption benefits granted by the Government. The Additional Government Pleader agreed with the legal position, referencing the precedent set in a similar case. en-us Mon, 04 Dec 2017 00:00:00 +0530 Thu, 14 Nov 2024 12:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=288087 The HC allowed the writ petition filed by an Industrial Co-operative Society, quashing the impugned order and remanding the matter to the first respondent for reassessment. The Court found that the Form H declaration provided was sufficient for verifying export and granting exemption under Section 5(3) of the CST Act, 1956. The Court emphasized the importance of compliance with registration and verification processes, highlighting the negative impact of reopening assessments on the exemption benefits granted by the Government. The Additional Government Pleader agreed with the legal position, referencing the precedent set in a similar case. Case-Laws VAT / Sales Tax Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=288087