Judgement under the CST Act

[saket s]

Hi,

Is there any caselaw under the CST Act, 1956 where it was held that for claim of exemption under Form ‘H’ (deemed exports), foreign buyer purchase order copy is not mandatorily required along with Form ‘H’.

Saket

AI Summary

Is a Foreign Purchase Order Required for CST Act Exemption? Insights on Form 'H' and Section 5(3) Explained. A user inquired about case law under the CST Act, 1956, questioning whether a foreign buyer's purchase order is mandatory for claiming exemption under Form 'H' for deemed exports. One respondent stated no known order exempts the requirement. Another mentioned that the Bill of Lading on Form 'H' serves as evidence of export, suggesting no foreign order is needed if exports are undisputed. A third response clarified that under Section 5(3) of the Central Sales Tax Act, 1956, a VAT dealer must possess Form 'H', a purchase order, and export evidence like a Bill of Lading.