https://www.taxtmi.com/caselaws?id=761131 The HC set aside the Sales Tax Appellate Tribunal's order challenging exemption claims under Section 6(2) of the Central Sales Tax Act, 1956. Despite absence of C-Form register records, the court accepted the petitioner's exemption claim as the department failed to prove falsity of submitted C-Forms. The court noted that selling dealers' registration cancellation was not publicly available information, and the appellate authority found no willful default. The burden of proof was discharged by the assessee, and the writ petition was allowed. en-us Thu, 17 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 14:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761131 The HC set aside the Sales Tax Appellate Tribunal's order challenging exemption claims under Section 6(2) of the Central Sales Tax Act, 1956. Despite absence of C-Form register records, the court accepted the petitioner's exemption claim as the department failed to prove falsity of submitted C-Forms. The court noted that selling dealers' registration cancellation was not publicly available information, and the appellate authority found no willful default. The burden of proof was discharged by the assessee, and the writ petition was allowed. Case-Laws VAT / Sales Tax Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761131