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2018 (12) TMI 1007 - HC - VAT and Sales TaxPrinciples of natural justice - validity of assessment order - classification of goods - benefit of exemption - entry No. 69 of Part C of the First Schedule to the TNVAT Act - Held that:- The equipment would fall under entry No. 104 of Part B of the First Schedule and without applying the exemption, the rate of tax will be only 5 per cent. Issuance of Form-H - Held that:- In any event, form H has to be signed by the exporter giving registration number of the exporter under the provisions of the CST Act. Thus, it appears that it is mandatory for the person claiming exemption to produce form H declaration. So far as the claim of exemption is concerned, the petitioner has to produce form H mandatorily and without the same, the benefit of exemption cannot be granted. The matter is remitted to the respondent for fresh consideration - appeal allowed by way of remand.
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