Disallowance of declaration in form – ‘h” by the additional commissioner of sales tax , west bengal
AJOY KR. MUKHERJEE
(Querist) 26 April 2014
This query is : Open
Dear Sir,
With reference to the above it is to inform you that the Additional Commissioner, Sales Tax, West Bengal (Appellate) has been disallowed the Declaration in Form – “H” on grounds that “the Export invoice date prior to purchase invoice date”.
The actual matter is :
We received purchase order from M/s, Gemini Merchandise Pvt. Ltd., Pitampura, Delhi – 110088 to supply the C. I. Ingot Moulds which they exported to Nigeria through Kolkata Port on 20/11/2008(this is purchase order date). We confirm that the materials to be delivered after 15-20 days as the manufacturing was take some time over phone. In the meantime they started the proceeding for booking the container by applied for excise bond and shipping bill at excise & customs dept. The M/s, Gemini Merchandise Pvt. Ltd. make the commercial invoice and other documents to submit the same to Indian customs for making the shipping bill. They mention the date of Commercial Invoice is 17/12/2008, from custom department they received shipping bill. In shipping bill the date was mentioned 18/12/2008, let export date was mentioned 24/12/2008 and the date of bill of lading was 28/12/2008. We supplied the materials on 19/12/2008 against our sale invoice and ARE-1 date was also 19/12/2008.
Is this process is o.k. is there is any ground for disallowed the declaration in form “H” which already disallowed by the sales Tax authority with the ground that “the Export invoice date prior to purchase invoice date”.
as per CST Rule there clearly mention that 1st the merchant exporter get the foreign buyer order, according to that the merchant exporter place the purchase order to the manufacturing exporter, then the mfg. exporter supply the materials through sale invoice alongwith ARE-1 or ARE-4, then the bill of lading will be made.
Please help us so that we can get relief from the Sales Tax Department.
Thanking you
