H-Form Sales

[Anand Musaddi]

I have done H-Form sales during VAT regime. My buyer has given me H-forms for the sales what I have done to him.

Buyer does not want to share the bill of lading of his exports due to trade secrets. Please advise if I can proceed only with H-form.

[Ganeshan Kalyani]

H Form is sufficient to justify your sale. You can proceed with H Form for assessment.

[YAGAY and SUN]

Following judgments are useful in relation to your above query.

1. The Ithalar Industrial Co. Op vs The Deputy Commercial Tax Officer on 4 December, 2017. = 2018 (1) TMI 92 - MADRAS HIGH COURT
2. The Bikkatty Industrial Co. Op vs The Deputy Commercial Tax Officer on 4 December, 2017 = 2017 (12) TMI 1765 - MADRAS HIGH COURT
3. M/S.The United Nilgiri Tea vs The Commercial Tax Officer (Fac) on 4 December, 2017 = 2017 (12) TMI 689 - MADRAS HIGH COURT

AI Summary

H-Form evidence sufficiency supports VAT-era export sales validation without producing bill of lading, per supporting case law. H-Form evidence is sufficient to justify VAT-regime sales for assessment; a seller may proceed on H-forms even if the buyer withholds the bill of lading for trade-secret reasons, and cited judicial authorities treat H-forms as adequate documentary proof in similar contexts.