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2020 (2) TMI 1393 - HC - VAT and Sales TaxExemption from Sales Tax - export of electrolytic tinplates to Nepal - only ground for denying the said exemption was that the Nepal invoice produced by the petitioner was not bearing the signatures of the two Border Custom Officials of India and Nepal, so as to certify that in fact the export was made - HELD THAT:- It is not in dispute that the petitioner Company was not entitled to the exemption of the tax on the export sale of electrolytic tinplates done by them to Nepal in the year 2004-05. The required document was deposited with the Central Excise Department and they have also stated in their counter affidavit that the aforesaid export was made by the petitioner Company, which fact is also now accepted by the State Government in their supplementary counter affidavit, stating that the matter be remitted to the Assessing Authorities for taking a decision afresh - there are no reason for sending the matter back to the Assessing Authority once again, in view of the specific stand of the CGST and Central Excise that the export was made by the petitioner Company during the relevant period. If the export was made by the petitioner Company, it is not in dispute that the petitioner was entitled to the exemption in the tax. Application allowed.
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