High Court Rules CST Act Section 6(2) Exemption Question Can't Be Resolved in Current Tax Proceedings.

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....Issuance of 'C' forms - subsequent sale against E-1 / E-2 forms - The issue whether the petitioner is entitled for exemption and has satisfied the conditions under Section 6(2) of the CST Act cannot be decided in these proceedings at the instance of the Tax Department. - HC....