'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

Validity of I form disputed where sales tax office issuance, not SEZ development commissioner, was relied upon for interstate tax treatment. The assessing officer rejected an I form for an interstate sale to an SEZ purchaser because the form was issued by the state sales tax office rather than by the SEZ development commissioner; the purchaser, having closed SEZ operations, cannot obtain a replacement, while asserting that the sales tax-issued I form has been treated as valid in similar transactions.