Form H declarations for export sales need not be filed quarter-wise when annual filing satisfies the rule.

Form H declarations for export sales under the Central Sales Tax framework were treated as a procedural requirement that must be applied in a workable manner. Rule 12(10)(a) was read as requiring filing up to assessment, but not as imposing a quarter-wise or transaction-wise mandate. A declaration covering the full annual turnover was therefore sufficient, and the insistence on quarterly forms was rejected as unsupported by the rule's language and liable to hinder the export arrangement. The refusal to accept the H forms was set aside, and the matter was to be reconsidered on the basis of all material filed.

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Issues: Whether form H declarations relating to sales for export under the Central Sales Tax Act, 1956 had to be filed quarter-wise or whether a declaration covering the entire annual transaction was sufficient.

Analysis: Section 5(3) of the Central Sales Tax Act, 1956 grants exemption for sales for export, and section 5(4) requires the prescribed declaration in support of that claim. Rule 12(10)(a) of the Central Sales Tax (Registration and Turnover) Rules, 1957 requires filing of form H up to the time of assessment, but the text of the rule does not state that the declaration must be furnished quarterly. The provision was treated as a machinery provision, and such a provision must be construed in a workable manner. A reading that insists on quarter-wise declarations, or on declarations for each transaction, was held to be unsupported by the language of the rule and capable of frustrating the export arrangement itself.

Conclusion: Quarterly filing of form H was not mandatory, and a declaration covering the entire year was sufficient. The impugned endorsements refusing to accept the H forms were set aside, and the revision was directed to be reconsidered on the basis of all material filed by the assessee.

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