H Forms not received for excise duty

[Vasudev Mehta]

The company had sold perfumes to m/s a who in turn exported the perfumes. The perfumes also had component of excise duty embedded in it. The company received H forms for the whole amount except excise duty. The Officer wants to levy vat on the said excise duty since h forms are not received for that amount. Are there any judgements which said that if h forms are not receives for excise duty component still it will be considered as sales in course of export and no vat shall be levied. Can thw experts guide me on this?

AI Summary

Debate on Imposing VAT on Excise Duty in Export Sales: Article 286 and Supreme Court Ruling Discussed A company sold perfumes to a buyer who exported them, with excise duty included in the price. The company received H forms for the entire amount except for the excise duty portion. The tax officer intends to levy VAT on the excise duty since H forms were not provided for that component. The discussion seeks guidance on whether VAT can be imposed in such cases, referencing Article 286 of the Indian Constitution and a Supreme Court ruling that exempts sales in the course of export from state taxes. Participants in the forum debate whether VAT can be applied to excise duty.