2020 (8) TMI 378

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..... on. This would not affect any claim for exemption made earlier nor result in re-opening of any assessment already made. Obviously, assessments, if any, will be made according to law. The application for issuance of form 9 or any other appropriate form for the purpose of claiming exemption in respect of assessment years in question shall be made by the respondent within a period of three months .....

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..... in respect of assessment years in question, the same will be given to them. 2. Accordingly, the respondents, if so advised, may make such claim, as they are entitled to under law, for the purpose of claiming exemption in respect of sales tax for the assessment years in question. This would not affect any claim for exemption made earlier nor result in re-opening of any assessment already made. O .....

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