2010 (8) TMI 832

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..... by the respondent in CST. 314770/94-95 and to quash the same, thereby, disallowing the claim for exemption made by the petitioner for the prior and post export transactions. The petitioner/assessee is the manufacturer of hosiery goods situated at Tirupur and filed tax return for the year 1994-95 along with form H, thereby seeking exemption of tax liability for the transaction effected by the pe .....

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..... hority without insisting those documents and by considering the production of agreement with foreign buyers, is unfair and arbitrary and is bad in law. This court finds considerable force in such argument advanced on the side of the petitioner. What is required on the part of the petitioner is to prove the factum of the transaction and once he is able to do so with sufficient and satisfactory docu .....

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..... e of Tamil Nadu. The perusal of the orders reveal that identical issue was raised in both the matters before the honourable Division Bench and the learned single judge and our High Court has in both the cases considering the submission made by the petitioners therein, set aside the identical impugned orders and remanded the matter to the assessing authority with liberty given to the petitioners th .....

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