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TMI Blog1987 (1) TMI 471X X X X Extracts X X X X X X X X Extracts X X X X ..... ealing in brass wares claimed exemption within the meaning of the proviso to section 6 of the Central Sales Tax Act, 1956 (for short "the Act, 1956"). Sub-section (1) of section 6 says that every dealer shall with effect from the date fixed by the Central Government be liable to pay tax under this Act on all sales of goods effected by him in the course of inter-State trade or commerce during any y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hase occasioning the export of those goods, if such last sale or purchase took place after and was for the purpose of complying with the agreement or order for or in relation to such export. But the sales or purchases coming within the purview of sub-section (3) of section 5 have been exempted under the proviso to sub-section (1) of section 6 of the Act, 1956. The assessee claimed exemption un ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ointed out in the forms H by the Assistant Commissioner (Judicial), it appears that the bill of lading was shown to him. Since the bill of lading was before the Assistant Commissioner (Judicial), mere use of different ink and the cuttings having not been authenticated will not render the assessee ineligible to claim the exemption under forms H. There is no finding that forms H were fictitious docu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Central Sales Tax (Uttar Pradesh) Rules, 1957, the case be sent back to the assessing officer with the direction that he may afford an opportunity to the assessee to rectify the minor omissions or defects occurring in the forms H. This would have been done, if there were any omission or defect of such a nature as to render the assessee ineligible for claiming the exemption. For a defect of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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