Central sales tax act transaction against h form

This query is : Resolved

naresh gupta (Querist)
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30 June 2012 REG ; purchases against h form.

whether movement of goods to buyer state is also required ???

for example.

i am delhi having export order.
i place an order to punjab who in turn send bill to me but goods directly to mumbai. GR shows movement of goods from punjab to mumbai.
finally i made the export.
now whether i can issue H form to punjab ??
my confusion is regarding purchase and sales taken place outside delhi and goods never touched delhi.

CA CS Pawan Jajoo

CA CS Pawan Jajoo (Expert)
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02 July 2012 You can claim this sale as exempt , as you have directly exported goods. By keeping all the documents like Bill of Ladding, Shipment order, purchase order. There is no need of H Form , h form is given by dealer who is acting as agent to export.

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RENGARAJ R.K

RENGARAJ R.K (Expert)
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23 July 2012 Sub-section (3) of section 5 of the Act, relates to a sale or purchase which shall also be deemed in the course of export where such sale to an exporter or purchase by an exporter is made for fulfilling its existing contract of export with foreign buyer. An export sale or purchase defined in sub-section (3) of section 5 of the Act, has to satisfy following conditions:

(i)
It should be the last sale or purchase immediately preceding the sale occasioning the export.
(ii)
The local purchase by the exporter, who has entered into contract with foreign buyer, should have been made in reference to and in order to fulfill existing contract of export in between the exporter and the foreign buyer;
(iii)
Goods purchased by the exporter should be of the description mentioned in the export order;
(iv)
Goods, purchased by the exporter who has entered into the export contract with foreign buyer, are exported to the foreign destination given by the foreign buyer;
(v)
A declaration in the prescribed form (Form H) is issued by the exporter to the dealer making sale to the exporter.

THEREFORE, MERCHANT EXPORTER IN SUPPORT OF PROOF OF EXPORT, HAS TO SUBMIT H FORM TO THE SUPPLIER OF THE MATERIAL EXPORTED IRRESPECTIVE OF THE PLACE OF EXPORT.

UMA SHANKER SHARDA

UMA SHANKER SHARDA (Expert)
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26 March 2013 Dear All,

If a manufacturer purchases raw materail under CST purchase and paid 2% CST agaisnt C Form. After manufacturing the finished goods, he exported the same. Is there any provision, that such raw material in the course of interstate purchse be purchased without payment of Tax agaisnt form H or the CST paid can be claimed as refund or be adjusted against other VAT/CST liability. If possible, what is the procedure for claiming refund of the same.

Thanks in advance

CA CS Pawan Jajoo

CA CS Pawan Jajoo (Expert)
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27 March 2013 As per my opinion there is no such provision.

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