https://www.taxtmi.com/caselaws?id=784261 Whether the escaped turnover was exempt as export sales under s.5(1) CST Act upon production of H-forms was the dominant issue. The HC held that the original assessment order did not disallow the export turnover, and the tax authority's later objection was not carried to a reasoned conclusion. Since H-forms had been filed before the Commercial Tax Officer and photocopies were also placed before the revisional authority, the revisional authority acted illegally in refusing to consider them despite recording their production. Consequently, the petitioner was entitled to the statutory benefit of the H-forms and the export exemption. The revisional order was set aside and the writ was allowed. en-us Wed, 24 Dec 2025 00:00:00 +0530 Wed, 31 Dec 2025 12:52:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=784261 Whether the escaped turnover was exempt as export sales under s.5(1) CST Act upon production of H-forms was the dominant issue. The HC held that the original assessment order did not disallow the export turnover, and the tax authority's later objection was not carried to a reasoned conclusion. Since H-forms had been filed before the Commercial Tax Officer and photocopies were also placed before the revisional authority, the revisional authority acted illegally in refusing to consider them despite recording their production. Consequently, the petitioner was entitled to the statutory benefit of the H-forms and the export exemption. The revisional order was set aside and the writ was allowed. Case-Laws VAT / Sales Tax Wed, 24 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=784261