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TMI Blog2017 (12) TMI 1426X X X X Extracts X X X X X X X X Extracts X X X X ..... export oriented units. Therefore, the claim for exemption should not be denied on technicalities, but the claim has to be verified and if the petitioner produces necessary documents to the satisfaction of the Assessing Officer that they effected sales to 100% export oriented units, then the benefit of exemption should accrue to the petitioner. The Assessing Officer is directed to afford an opportunity of personal hearing to the petitioner, peruse the documents and if the documents are in order, sanction the claim for exemption by passing revised orders - petition allowed by way of remand. - Writ Petition Nos.33323 & 33324 of 2017 & WMP.Nos.36764 & 36765 of 2017 - - - Dated:- 20-12-2017 - T. S. Sivagnanam, J. For Petitioner : Mr.P ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Challenging this portion of the orders, the petitioner is before this Court. 4. Admittedly, the petitioner has not filed any documentary proof to establish that they effected zero rated sales to the other two 100% export oriented units and hence, the respondent is well within his jurisdiction. 5. The learned counsel for the petitioner would contend that as of now, the petitioner is in possession of copies of the green cards for the other two 100% export oriented units and that the assessment orders, to that extent, may be set aside and an opportunity may be granted to the petitioner to go before the Assessing Officer and place the documents. 6. In my considered view, the necessity to set aside the impugned assessment orders does no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s to 100% export oriented units. Therefore, the claim for exemption should not be denied on technicalities, but the claim has to be verified and if the petitioner produces necessary documents to the satisfaction of the Assessing Officer that they effected sales to 100% export oriented units, then the benefit of exemption should accrue to the petitioner. 9. For all the above reasons, the writ petitions are disposed of by directing the petitioner to file petitions before the respondent along with a copy of this order enclosing the copies of green cards pertaining to M/s.RR Donnelly Publishing India Pvt. Ltd. and M/s.Stora Enso Inpac Delta India (P) Ltd. As and when the petitions are received, the Assessing Officer is directed to afford an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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