HC remands case to provide an opportunity to assessee to establish his claim of high seas sales

CST & VAT: Where Assessing Officer found various defects in documents produced by assessee and without asking her to explain those defects disallowed her claim for high sea sale, Assessing Officer was directed to provide an opportunity of hearing to assessee to establish her claim that there was indeed high sea sale as contemplated in law and to take decision in matter afresh