https://www.taxtmi.com/caselaws?id=431443 For exemption under section 5(3) of the Central Sales Tax Act, the penultimate seller is not required to independently produce the foreign buyer's agreement copy, sale contract or purchase order when Form H and connected export documents establish the export nexus; the authorities may verify the link from the materials already on record. On penalty under rule 12(3)(g) of the Central Sales Tax (Odisha) Rules, bona fide non-production of declaration forms was treated as not warranting penalty in the first appellate order, and in the absence of any Revenue appeal or cross-objection the Tribunal could not restore or enhance the penalty. The discussion reflects relief on both exemption and penalty issues. en-us Thu, 08 Dec 2022 00:00:00 +0530 Mon, 11 Aug 2025 14:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=431443 For exemption under section 5(3) of the Central Sales Tax Act, the penultimate seller is not required to independently produce the foreign buyer's agreement copy, sale contract or purchase order when Form H and connected export documents establish the export nexus; the authorities may verify the link from the materials already on record. On penalty under rule 12(3)(g) of the Central Sales Tax (Odisha) Rules, bona fide non-production of declaration forms was treated as not warranting penalty in the first appellate order, and in the absence of any Revenue appeal or cross-objection the Tribunal could not restore or enhance the penalty. The discussion reflects relief on both exemption and penalty issues. Case-Laws VAT / Sales Tax Thu, 08 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=431443