Regarding h form

[Gaurav Sharma]

Hello everyone

My name is gaurav and i am entrepreneur who reutrned back to india from USA around 5 years back

I am looking for a case law in uttar pradesh,if someone can help me i will appreciate

My company is registered in Uttar pradesh,i am a merchant exporter.We buy good from kolkata mumbai chennai.now we buy goods from port cities and export from the same city.later we issue h form from uttar pradesh and give to our manfacturer as our company is register3d in uttar pradesh

So far no problem happened but the commissioner requested me to give the case law which proves that there is no need to bring goods to uttar pradesh before exporting to abroad

As per the CST book,its mentioned in case of export there is no state law applicable and india is consdier as one point and delivery of good doesnt matter

Because we buy goods from so many cities,i dont find any reason to open office in every city.plus we do give BL docs and other supporting docs which clearly proves that good we pruchased ar3 only for export purpose

I will appreciate if someone can help in finding case law of this case for uttar pradesh

Regards

Gaurav

Form H entitlement for merchant exporters: export documentation may support concessional issuance despite no physical receipt in home State.
Whether a merchant exporter registered in one State may procure goods in other States and obtain Form H without bringing goods into the registered State for export. The document contrasts the exporter's practice of supplying export documentation (BL, invoices, packing lists) to substantiate export intent with the home-State tax authority's insistence on physical receipt before issuing Form H(AI Summary)