https://www.taxtmi.com/caselaws?id=166541 Rule 9 of the Central Sales Tax (Andhra Pradesh) Rules, 1957 requires declaration forms to be issued at the threshold for transactions covered by the Central Sales Tax Act, 1956. Questions whether the exporter has proved that the export order preceded local purchase, and whether the conditions for exemption under sections 5(3) and 5(4) are satisfied, arise at the assessment stage, not at the stage of supply of H forms. Mere issuance of H forms does not confer exemption under section 5(3), and the assessing authority may still verify entitlement later. Refusal to issue the forms on the ground relied on was therefore unjustified, and issuance of the forms was required. en-us Wed, 20 Jul 2011 00:00:00 +0530 Wed, 08 Oct 2014 13:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166541 Rule 9 of the Central Sales Tax (Andhra Pradesh) Rules, 1957 requires declaration forms to be issued at the threshold for transactions covered by the Central Sales Tax Act, 1956. Questions whether the exporter has proved that the export order preceded local purchase, and whether the conditions for exemption under sections 5(3) and 5(4) are satisfied, arise at the assessment stage, not at the stage of supply of H forms. Mere issuance of H forms does not confer exemption under section 5(3), and the assessing authority may still verify entitlement later. Refusal to issue the forms on the ground relied on was therefore unjustified, and issuance of the forms was required. Case-Laws VAT and Sales Tax Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166541