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M/s. Sejwar Traders Versus Commissioner of Commercial Tax, UP., Lucknow. - 2013 (6) TMI 576 - ALLAHABAD HIGH COURT
Form H - sale in the course of Export - Exemption on the purchases of raw hides from unregistered dealer - held that - the test to be applied is, whether there is an inseverable link between the local sale or purchase on export and if it is clear that the local sale or purchase between the parties is inextricably linked with the export of the goods, then a claim under section 5 (3) for exemption from State sales tax is justified, in which case, the same goods theory has no application. - The applicant purchased raw goat skins from unregistered dealer and sold to the exporter. The authorities below have recorded the finding that the goods mentioned in the invoices, by which the goods have been sold, are different to the goods mentioned in the bill of ladding and Form H . It means that the goods, which had been exported, were different to the goods sold by the applicant. In Form H the foreign buyer s order number and date are not mentioned. - Therefore, Form H filed was incomplete and in ....... - .......