https://www.taxtmi.com/caselaws?id=432397 The High Court allowed the appeal, setting aside the orders of the Assessing Officer, First Appellate Authority, and Karnataka Appellate Tribunal. The Court ruled in favor of the assessee, granting exemption under Section 5(2) of the CST Act for high sea sales, emphasizing that the Tribunal's decision to limit the exemption amount without proper documentation was unsustainable and perverse. en-us Wed, 23 Nov 2022 00:00:00 +0530 Thu, 05 Jan 2023 08:24:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432397 The High Court allowed the appeal, setting aside the orders of the Assessing Officer, First Appellate Authority, and Karnataka Appellate Tribunal. The Court ruled in favor of the assessee, granting exemption under Section 5(2) of the CST Act for high sea sales, emphasizing that the Tribunal's decision to limit the exemption amount without proper documentation was unsustainable and perverse. Case-Laws VAT and Sales Tax Wed, 23 Nov 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432397