Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (6) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (6) TMI 1205 - TELANGANA AND ANDHRA PRADESH HIGH COURTExemption under section 5(1) of the CST Act - denial on the ground that bills of lading were not submitted to him - demand of CST at five per cent. of the direct export sales of spices - Held that: - as it is now contended on behalf of the petitioner that copies of bills of lading, for the turnover subjected to tax, are now available and shall be produced before the assessing authority, if an opportunity is given to him to do so, it would be appropriate to set aside the impugned order - petitioner shall furnish the copies of bills of lading to the assessing authority within one week from today and, on receipt of the documents, the assessing authority shall consider the same and pass an assessment order afresh in accordance with law - petition allowed by way of remand.
|