HomeIndirect TaxesIgnoring H-Forms in Export Sales Assessment Invalid: AP High Court

Ignoring H-Forms in Export Sales Assessment Invalid: AP High Court

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The Andhra Pradesh High Court has quashed a revision order passed under the Central Sales Tax (CST) Act for the assessment year 2011–12, holding that tax authorities acted arbitrarily by ignoring statutory H-declaration forms submitted to establish export sales exemption. The bench of Justice R. Raghunandan Rao and Justice T.C.D. Sekhar allowed a writ petition…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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