Disallowed of form h by the sr.jcct/com tax/wb

AJOY KR. MUKHERJEE (Querist) 12 September 2013 This query is : Resolved
WE HAVE SALE THE MATERIAL AS THIRD PARTY EXPORT i.e. SALES TO PRECEDING EXPORT AGAINST DECLARATION IN FORM H THE CONCERNED DEALER MENTION THE EXPORT INVOICE DATE PRIOR TO PURCHASE INVOICE DATE IN THE BILL OF LADING. i.e. purchase invoice date 19.12.08, export invoice date 17.12.08 shipping bill date 18.12.08 and bill of lading date 28.12.08.

NOW THE SR. JCCT/COM TAX/WB PASSESD AN APPEAL ORDER THAT "THE EXPORT INVOICE DATES ARE PRECEDED THE DATES OF INVOICES RAISED ON PURCHASE, HENCE THE CLAIM OF SALES MADE BY THE APPELLANT TO THE EXPORTERS CAN NOT BE SAID TO HAVE OCCURED WITHIN THE MEANING OF sECTION 5(3) OF THE CST ACT, 1956. SALES UNDER CLAIM CANNOT BE CORRELATED WITH THE SALE BY THE EXPORTERS. SO FORM H IS DISAALOWED. AND THE ORIGINAL PART OF THE FORM H IS KEPT IN THE FILE.

WHETHER IT IS BY LAW ?

PLEASE HELP ME.

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