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2016 (11) TMI 843 - KARNATAKA HIGH COURTEligibility of exemption from tax - central sale - the claim made in Form-D declaration was unavailable - If the material is supplied in response to the tender invited in the name of President of India, whether it has to be considered under the Central Government or not? - Held that: - if the goods are supplied or procured in the name of the President of India or supplied in response to the tender published in the name of the President of India, it has to be treated as goods sold to the Government (Union Government) and the benefit of Section 8(4) of the CST Act would be available to the petitioner. The point of law is decided accordingly. Verification of facts - Held that:- If the Tribunal finds as prima facie observed by us earlier that it was a case of goods sold to the President of India, then also, the matter will have to be remanded by the Tribunal to the Assessing Authority instead that if the matter is remanded by us to the Assessing Authority, that could be a better course since the Assessing Authority would be in a position to examine and may also call for other documents, if required for verification or otherwise. Hence, we find that the matter should be relegated to the first Assessing Authority - the impugned orders passed by the Assessing Authority and confirmed thereof by the first appellate authority as well as by the Tribunal are quashed and set aside - matter remanded back with directions.
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