2001 (10) TMI 1133

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..... . It was held therein that mere filing of form H alone to claim exemption under section 5(3) of the Central Sales Tax Act, 1956 would not suffice and that, it was open to the assessing officer, to conduct a detailed enquiry to find out whether particulars contained in form H are true or not. 2.. In these cases, in the order of assessments, the assessing officer declined to accept the assessees' .....

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..... ption could be produced before the appellate authority, and, if the same are found to be in order, appropriate relief, be granted to the petitioners. 5.. The appellate authority is directed to consider the assessees' claim that the sale was covered by section 5(3) of the Act, and consider the documents to be produced by the assessees along with the appeals, if the appeals are filed within ten da .....

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