2011 (4) TMI 1237

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....: Dr. S.R.R. Viswanath For the Respondents : The Government Pleader for Commercial Taxes and A.V. Krishna Kaundinya, Special Standing Counsel for Commercial Taxes, ORDER:- The order of the court was made by V.V.S. RAO J.-The petitioner is a firm engaged in the business of mining and selling of iron ore. It is a dealer on the rolls of the first respondent. During 2005-06 and 2006-07, statedly....

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..... Along with the same they, statedly, produced quarterly H forms. By the impugned endorsement dated August 3, 2010 the second respondent declined to accept the quarterly H forms. Being aggrieved the petitioner preferred appeals under section 33 of the Andhra Pradesh Value Added Tax Act, 2005. The appeals were dismissed by the Sales Tax Appellate Tribunal as not maintainable. The petitioner is, the....

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....e law. In the case of a dealer supplying goods for the purpose of export, sub-rule (10)(a) of rule 12 of the Rules is relevant. This mandates a dealer to file a declaration signed by the exporter in form H to the prescribed authority up to the time of assessment by the assessing authority. There is no dispute that the petitioner, indeed, submitted form H when it filed the value added tax returns b....