Court Restores Tax Case on Export Sales for Reconsideration Due to COVID-19 Hurdles in Filing Forms 'H'.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Levy of tax - Direct Export Sales - Sales in the Course of Export - There are substance in the submission of learned counsel for petitioner that due to the prevalence of the Covid- 19 pandemic, he could not file Forms ‘H’ and other relevant material to establish that in deed he made exports sales. - Matter restored back for reconsideration - HC....