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2015 (4) TMI 1164 - HC - VAT and Sales TaxDenial of exemption on account of export sale - non-production of the required documents as the documents were lost - Held that - petition disposed of with a direction that the petitioner shall file a fresh application before the Commissioner of Customs Patna giving the details as enumerated in the annexure to the writ petition itself regarding the transactions in question whereupon the Commissioner of Customs shall ensure that the certificates are issued to the petitioner within a period of two months from the date of receipt/production of a copy of this order along with the application in question. Upon the said certificate being issued the Appellate Authority shall consider the same along with the other evidences to be produced by the petitioner as evidence of the nature of transactions before passing the order under the provisions of the Bihar VAT Act - matter on remand.
Issues: Assessment under the Bihar Value Added Tax Act, 2005 for the periods from 2010-11 to 2012-13; Non-provision of duplicate bills of export and custom clearance certificate leading to imposition of huge liability under the Bihar VAT Act; Notice issued to the Bank of the petitioner under Section 47 of the Bihar VAT Act; Refusal by Customs Department to issue duplicate copy of bills of export; Requirement of certificate for "Let Export" order for export goods.
Analysis: 1. Assessment under the Bihar Value Added Tax Act: The petitioner's grievance in CWJC No. 20978 of 2014 was the imposition of a huge liability under the Bihar VAT Act due to non-production of duplicate bills of export and custom clearance certificate for goods sold to Nepal, which were lost due to theft. The petitioner had filed an appeal before the Joint Commissioner, Commercial Taxes (Appeals) seeking relief. The State submitted that the notice issued to the petitioner's bank had been withdrawn, rendering CWJC No. 20979 of 2014 infructuous, and it was dismissed accordingly. 2. Refusal to Issue Duplicate Bills of Export: The Customs Department, based on Public Notice No. 2/2013, stated that duplicate printout of EDI Shipping Bill cannot be generated if lost, but a certificate can be issued confirming the "Let Export" order for export goods. The petitioner had annexed details of export sales for the relevant period, arguing that these details should be sufficient for the Customs Department to issue the required certificate. The court directed the petitioner to file a fresh application providing transaction details, and ordered the Commissioner of Customs to issue the necessary certificates within two months, which would serve as evidence before the Appellate Authority for assessing the nature of transactions under the Bihar VAT Act. 3. Conclusion: The judgment addressed the issues of non-provision of duplicate documents for assessment under the Bihar VAT Act and the refusal by the Customs Department to issue duplicate bills of export. It provided a solution by directing the petitioner to submit necessary details for the issuance of certificates confirming the "Let Export" order, which would then be considered as evidence during the appellate process. The court's decision aimed at ensuring a fair assessment based on the nature of transactions and compliance with the VAT regulations.
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