TaxTMI 
TaxTMI 
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?
H Forms not received for excise duty
03 Jan 2023 
4 Replies 
2352 Views Asked by
Sale in the course of export: VAT not leviable on embedded excise duty where the sale is an integrated export transaction.
Sales that form an integral part of an export transaction are exempt from state sales taxation when they occur in the course of export; accordingly, the excise-duty component embedded in exported goods should not attract VAT even if H forms for that excise element are not received, because the sale and export constitute a single integrated activity and taxation of the excise component would amount to tax on tax. (AI Summary)
Sales that form an integral part of an export transaction are exempt from state sales taxation when they occur in the course of export; accordingly, the excise-duty component embedded in exported goods should not attract VAT even if H forms for that excise element are not received, because the sale and export constitute a single integrated activity and taxation of the excise component would amount to tax on tax. (AI Summary)