TMI Blog2018 (12) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... ould fall under entry No. 104 of Part B of the First Schedule and without applying the exemption, the rate of tax will be only 5 per cent. Issuance of Form-H - Held that:- In any event, form H has to be signed by the exporter giving registration number of the exporter under the provisions of the CST Act. Thus, it appears that it is mandatory for the person claiming exemption to produce form H d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... econd time concerning the very same assessment order, viz., 2014-15 under the provisions of the Central Sales tax Act, 1956 (CST Act). Earlier, the petitioner approached this court and filed W. P. No. 27210 of 2016, challenging the assessment order dated June 15, 2016, on the ground that there has been violation of principles of natural justice. The court, recorded the submissions made on behalf o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as machinery under entry No. 69 of Part C of the First Schedule to the TNVAT Act. According to the petitioner, the equipment would fall under entry No. 104 of Part B of the First Schedule and without applying the exemption, the rate of tax will be only 5 per cent. With regard to the second aspect is concerned, the petitioner's case is that the actual exporter M/s. Orange Aqua Poly Products P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... different from what was dealt with by the advance ruling authorities, an exercise has to be conducted by the officer by examining products, groceries, etc., and then come to a conclusion and therefore, I am satisfied that the manner in which the respondent had determined the classification of the product is incorrect. So far as the claim of exemption is concerned, the petitioner has to produce fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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