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2017 (4) TMI 8 - HC - VAT and Sales TaxCST - penultimate sale against form H - The Assessing Officer denied the sales against Form “H” on the ground that the after the exporter purchased the goods in question from the respondent-dealer the same was not sold by the exporter in the form in which it has been purchased from the respondent and after undertaking same process on it, goods came to be sold, which amounted to manufacture and resultantly the tax demand at the rate of 10% on the said sales - Held that: - the controversy in the present Tax Appeal is squarely covered against the revenue in view of the the decision of the Division Bench of this Court in the case of State of Gujarat Vs. Ambica Agro Product [2016 (10) TMI 857 - GUJARAT HIGH COURT] by which in the similar set of facts and circumstances the Division Bench has held that the respondent is entitled to the claim under Form “H” and has held that the process carried out by the exporter cannot be said to be manufacture - the process carried out by the exporter cannot be said to be manufacture, and therefore, the claim of the respondent of sale against Form “H” is allowable - appeal dismissed - decided against appellant.
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