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TMI Blog2016 (7) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... CE T.S.SIVAGNANAM For the Petitioner : Mrs.Hema Muralikrishnan For the Respondent : Mr.S.Manohar Sundaram, AGP ORDER Heard Mrs.Hema Muralikrishnan, learned counsel for the petitioner and Mr.S.Manohar Sundaram, learned Additional Government Pleader appearing for the respondents. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, which is a registered dea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to a small extent of pre-export sales. 4. The claim for exemption of pre-export sale was found to be in order, since it was covered by Form H and other evidence to satisfy the claim of exemption under Section 5(3) of the Act and accordingly, the same was allowed. Regarding the claim for exemption on consignment sale and stock transfer, on verification, the first respondent found that it was adm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations. An enquiry to be made in terms of Section 6A(2) of the Act has been clearly explained in the decision of the Hon'ble Division Bench of this Court in the case of A.Dhandapani Vs. State of Tamil Nadu [reported in (1995) 96 STC 98] wherein the Hon'ble Division Bench, after elaborately analysing the statutory provisions, pointed out the nature of enquiry required to be made under Secti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther evidence relating to the issue, in order to adjudicate whether the particulars mentioned in Form F are true. The copies of the bills issued by the agents to the purchasers as required by Rule 4(3A)(d) need not be produced nor it is open to the Assessing Authority to call for such bills." 6. This decision has been followed subsequently in several other decisions and to refer to a few of them, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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