TaxTMI 
TaxTMI 
2011 (7) TMI 1079
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....e brief facts, to the extent necessary for disposal of this matter, are as follows : The petitioner is a company with its head office at Kolkata and a branch office at Visakhapatnam. They are in the business of export of rice to foreign countries. They are also registered as a VAT dealer on the rolls of the first respondent under the Andhra Pradesh Value Added Tax Act, 2005 ("the VAT Act") and the Central Sales Tax Act, 1956 ("the CST Act"). During the years 2006-07, 2007-08 and 2008-09, statedly, the petitioner effected exports and in that connection purchased rice from registered local dealers. According to the petitioner rice was exported and, taking the same into consideration, the petitioner's assessment under the CST Act for the y....
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....nts of the vigilance report as well as the averments and allegations in the counter-affidavit. Along with the reply affidavit, the petitioner has filed WPMP No. 13775 of 2011 seeking leave to file additional evidence/documents as proof that, in respect of the purchases made for the three assessment years mentioned supra, the petitioner had received export orders prior to purchase of rice from local dealers. The counsel for the petitioner and the Special Counsel for the Commercial Taxes reiterate their position during their oral submissions. Our attention has also been invited to rule 9 of the AP Rules, and also the decision of the Division Bench of this court in Unitech Ltd. v. Commercial Tax Officer, Gajuwaka [1991] 83 STC 207 (AP). Rule....
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....oods for the purpose of exports (which is also deemed export), would be a relevant issue at the time when the assessing officer undertakes assessment. At the stage of issue of H forms under rule 9 of the A P Rules, any requirement that a registered dealer should produce such proof is neither warranted nor does a plain reading of the provision require the dealer to produce such proof. Therefore, as a general practice, the notified authority (in this case the Commercial Tax Officer) cannot reject the request for issue of H forms only on the ground that an exporter has not produced adequate proof of having received an export order prior to the export of goods purchased from local dealers. This, however, does not mean that, at the time of asses....