2001 (10) TMI 1133 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that merely filing Form H is not enough to claim exemption under section 5(3) of the Central Sales Tax Act, 1956. The assessing officer can conduct a detailed inquiry to verify the information in the form. The petitioners can appeal the assessment order and present the necessary documents for consideration within ten days. The appellate authority will review the documents and decide on granting relief based on their validity.