"I" form issued by Sales tax instead of development officer of SEZ, VAT + CST

[nimesh purohit]

Dear Experts,

we are manufacturer ( Maharashtra state) and have done interstate sales transaction with our customer whose plant was located in SEZ ( Gujarat State).

as per PO terms the goods were invoiced as "not Tax" against form "I". the customer issued I form for entire transaction. however assessment officer disallowed "I form" citing that the "I form" are issued by Gujarat sales tax commissioner instead of " development commissioner of SEZ" now since the customer has closed its SEZ operations they can not arrange the "I form" from SEZ authorities. customer argues that " i form issued by Sales tax office is valid document and have issued the same to similar other transactions.

please advise

thanks

nimesh