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2016 (8) TMI 300 - HC - VAT and Sales TaxProof of export - penultimate sale – production of complete H-forms – purchase of paddy – whether the purchase of paddy was made after and for the purpose of complying with the export order or not - assessment under CST Act,1956 – rebate of tax - Held that: - A perusal of the contents of Form 'H' would show that the sale made by the dealer has to be after the agreement or order and it has to be for the purposes of complying with the terms thereof. The form would further reveal that in case the goods are re-imported the information with regard to the same has to be furnished to the sales tax authorities within a month from the date of the import. This form was furnished by the dealer which has been accepted – revision application accepted. Regarding the issue of rebate - Held that: - The sale has been made to a export house and form 'H' issued under Rule 12(1) read with Section 5 of the CST Act has been placed on record. Rebate granted. Appeal allowed – decided in favor of assesse.
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