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2011 (7) TMI 1079 - HC - VAT and Sales TaxWhether the petitioner is not eligible to be issued H forms? Held that:- Mere issue of H forms does not mean anything, much less doing it entail the benefit under section 5(3) read with section 5(4) of the CST Act being extended to the assessee. Be it the exporter, or the dealer who is the penultimate exporter, cannot claim any benefit under section 5(3) of the CST Act merely on the ground that, at the request of the former, H forms were supplied by the notified authority without demur. Along with the reply affidavit, the petitioner has placed before this court various export orders during the three assessment years which, according to the petitioner, were placed by the foreign buyer prior to the petitioner's purchase of rice from local millers. This is a matter to be gone into by the assessing officer at the time of assessment, not at the stage of issuing H forms. Subject to above observations, we dispose of the writ petition directing the first respondent to issue H forms to the petitioner within a period of ten (10) days from the date of receipt of a copy of this order.
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