'I' form issued by Sales tax instead of development officer of SEZ

[Guest]

Dear Experts,

we are manufacturer ( Maharashtra state) and have done interstate sales transaction with our customer whose plant was located in SEZ ( Gujarat State).

as per PO terms the goods were invoiced as 'not Tax' against form 'I'. the customer issued I form for entire transaction. however assessment officer disallowed 'I form' citing that the 'I form' are issued by Gujarat sales tax commissioner instead of ' development commissioner of SEZ' now since the customer has closed its SEZ operations they can not arrange the 'I form' from SEZ authorities. customer argues that ' i form issued by Sales tax office is valid document and have issued the same to similar other transactions.

please advise

thanks

nimesh

AI Summary

Manufacturer Challenges Rejection of 'I Form' for SEZ Sale; Seeks Clarity on Validity of Tax Documentation A manufacturer in Maharashtra conducted an interstate sales transaction with a customer in a Special Economic Zone (SEZ) in Gujarat. The transaction was invoiced as 'not Tax' against an 'I form.' However, the assessment officer disallowed the 'I form' because it was issued by the Gujarat sales tax commissioner instead of the SEZ development commissioner. The customer, whose SEZ operations have since closed, argues that the 'I form' issued by the sales tax office is valid and has been accepted in similar transactions. The manufacturer seeks advice on this issue.