25 January 2012
My query is : A asked B to supply plastic sheets against H form now A is exporting plastic containers made by plastic sheets.Is A or B is in default if yes who is and what are the penal provisions in case of any default. what are the documents that are required by B while supplying plastic sheets to A.
25 January 2012
'B' is not bound to verify correctness of the declaration form , here Form H, or the manner in which 'A 'uses goods. 'B' could not be denied the benefit of the concession. This was the crux of the decision in
DC(Taxes),Ernakulam Vs. Bharat Refineries Ltd,Madras (1978)42 STC 225(Ker).
14 February 2012
Mr Sachin Sharma, A has to furnish copies of exprort sales invoices and export orders or agreement of A and packing list along with form H, to show that the same goods have been exported.There are several cases of Karnataka and other HCs deciding that the goods purchased against form H should not be subjected to any manufacturing process,like cutting and polishing of granites tiles etc. So, B will be in trouble if he claims exemption as deemed export sales in this case...MJK
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