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of <h1>Sales Tax Documents Accepted as Export Proof for Exempted Units Only; Not for Domestic Manufacturers' Supplies.</h1> The circular addresses requests from small-scale manufacturers regarding the acceptance of Sales Tax documents as proof of export for supplies to domestic manufacturers who use these goods for export production. It clarifies that Sales Tax documents, such as H-Form or ST-XXII Form, are accepted as proof of export only for exempted units exporting directly or through merchant exporters. This facility is not extended to supplies made to other domestic manufacturers. The circular instructs field formations to be informed accordingly and notes that the value of such clearances should not be excluded from the total value of domestic clearances for SSI exemption purposes.
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