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2008 (8) TMI 821 - KERALA HIGH COURTViolation of the provisions of the KGST Act and Rules - Non registration and filing of monthly returns - Held that:- Rule 9(h) applies to unregistered dealers also and therefore such dealers are entitled to exemption on export sales, whether it be covered under section 5(1) or under section 5(3) of the CST Act. Sales evidenced either by sales bill or purchase bill are sufficient requirement of form 18A. So much so, we hold that form 18A obtained and produced by the petitioners are valid and are sufficient for granting sales tax exemption. We therefore allow the revision petitions by vacating the order of the Tribunal pertaining to disallowance of sales exemption under section 5(3) and directing the assessing officer to grant exemption based on form 18A produced by petitioners, if the same is supported by documents prescribed under section 5(3) of the CST Act
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