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

[DR.MARIAPPAN GOVINDARAJAN]

To the best of my knowledge there is no such order. If such order is known to anybody else it may be revealed.

[CSSANJAY MALHOTRA]

H form has mention of Bill of Lading on same, which itself is an evidence of export of goods. If the export is not in dispute, no foreign order is required.

[YAGAY andSUN]

In the case of sales falling within the scope of sub-section (3) of Section 5 of Central Sales Tax Act, 1956, the VAT dealer shall be in possession of the following documents:

i) Declaration in Form ‘H’

ii) Purchase order from exporter

iii) Evidence of export in the form of transport documentation i.e. bill or lading, air way bill or a like document.

In the format of Form H in Certificate I, the reference of Purchase Order is specifically mentioned.

AI Summary

Form H documentation: purchase order and export evidence determine entitlement to deemed export exemption claims. The issue is whether a foreign buyer's purchase order is mandatory with Form H for deemed export exemption. Responses vary: no known ruling dispensing with the purchase order; Form H with bill of lading may suffice if export is undisputed; and the practical documentary expectation lists Form H declaration, purchaser's purchase order, and transport evidence such as bill of lading, with Certificate I of Form H expressly referencing the purchase order.