Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2017 (12) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2017 (12) TMI 1765 - HC - VAT and Sales TaxReopening of assessment - Exemption from sales u/s 5(3) of the CST Act, 1956 - sales effected by M/s.Tea Serve to exporters in the auction center - rejection of benefit on the ground that petitioners have not complied with G.O.Ms.876 dated 29.07.1982 - HELD THAT:- The issue decided in the case of M/S. THE UNITED NILGIRI TEA ESTATES CO. LTD., M/S. STANES AMALGAMATED VERSUS THE COMMERCIAL TAX OFFICER (FAC) , THE STATE OF TAMIL NADU [2017 (12) TMI 689 - MADRAS HIGH COURT] where it was held that fulfilment of condition as specified in the notification is mandatory. The impugned order is quashed and the matter is remanded to the first respondent for redoing the assessment in accordance with law.
|