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2019 (5) TMI 1 - MADRAS HIGH COURTGrant of Exemption as per G.O.Ms.No.381/CT and RE dated 15.09.1997 - sales made to M/s.Ford India Limited - HELD THAT:- It is not in dispute that the Petitioner submitted the relevant declaration to avail the benefit of the exemption notification within a period of about four months from the date of assessment. Accordingly, the said declaration could very well have been verified for purposes of ascertaining the genuineness thereof and considered in the revision proceedings. This Court quashes the order of the third Respondent and consequently directs the first Respondent to take into consideration the declaration submitted by the Petitioner in respect of the claim for exemption after verifying the genuineness thereof and thereafter complete a fresh assessment, after providing reasonable opportunity to the Petitioner - petition disposed off.
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