2001 (10) TMI 1133

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....s is one which is similar to the one considered in W.A. No. 458 of 1997 decided on October 3, 2001. It was held therein that mere filing of form H alone to claim exemption under section 5(3) of the Central Sales Tax Act, 1956 would not suffice and that, it was open to the assessing officer, to conduct a detailed enquiry to find out whether particulars contained in form H are true or not. 2.. In....

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....that appeal, the documents which the assessing officer had considered necessary for grant of the exemption could be produced before the appellate authority, and, if the same are found to be in order, appropriate relief, be granted to the petitioners. 5.. The appellate authority is directed to consider the assessees' claim that the sale was covered by section 5(3) of the Act, and consider the do....