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M/s G.N. General Mills Versus The State of Punjab and another

2016 (8) TMI 300 - PUNJAB AND HARYANA HIGH COURT

Proof 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 g .....

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ssesse. - VAT Appeal No. 3 of 2011 (O&M) - Dated:- 3-8-2016 - MR. RAJESH BINDAL AND MR. HARINDER SIINGH SIDHU, JJ. For The Appellant : Mr. Sandeep Goyal, Advocate For The Respondent : Ms. Sudeepti Sharma, Deputy Advocate General, Punjab Rajesh Bindal J. This order will dispose of four appeals bearing VAT Appeal Nos. 3, 4,5 and 6 of 2011 raising the following substantial question of law: Whether on the facts and circumstances of the case, the Ld. Tribunal was justified in directing the appellan .....

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t submitted that assessment of the appellant was framed by the Assessing Officer vide order dated 28.2.2002 and the benefit of rebate of tax on purchase of paddy, rice manufactured out of which was exported outside India was not granted. The appellant preferred appeal. The matter was remitted back for reconsideration. After remand, the case was taken up and decided afresh vide order dated 3.11.2005 and the claim of the appellant for rebate of tax on purchase of paddy, rice manufactured out of wh .....

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ished, be granted. The tax be re-computed following the earlier judgment of the Sales Tax Tribunal (for short, the Tribunal') in Appeal No. 154 of 2002-03-M/s Rama Krishna Trading Co. Jalandhar v. State of Punjab. The State, being aggrieved against the order passed by the first appellate authority, preferred appeal before the Tribunal. The Tribunal, vide order dated 1.1.2009, accepted the same and set aside the direction given by the first appellate authority, whereby the matter was remanded .....

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rected that the Assessing Authority shall decide the issue as directed by the first appellate authority in terms of the judgment of this Court in M/s Rattna Rice and General Mills's case (supra). However, the condition was put in that the dealer shall be liable to produce complete 'H' form and prove that the paddy was purchased for the purpose of complying with any export order. Learned counsel for the appellant submitted that the Tribunal had exceeded its jurisdiction by adding word .....

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ed are that the goods had been sold in the course of export outside the territory of India. There is no condition attached. The paddy and rice have been held to be a single commodity for the purpose of export in terms of Section 15 (ca) of the Central Sales Tax Act, 1956. Reference was also made to the judgment of Constitution Bench of Hon'ble the Supreme Court in State of Karnataka v. Azad Coach Builders Pvt. Ltd. and another, (2010) 36 VST 1 (SC). It was further submitted that transaction .....

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riding provision. It provides that tax on sale and purchase of goods shall not be imposed in case such sale or purchase takes place in the course of export outside the territory of India, provided that it was for compliance of an order for such export. Hence, there was no error in the order passed by the Tribunal directing the appellant to prove that purchase of paddy was for complying with the order of export. She further submitted that paddy is contained in Schedule 'C', whereas stage .....

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nt had not produced any export order, no question of rebate on purchase of paddy can be granted. Heard learned counsel for the parties and perused the relevant referred record. In our opinion, the issue sought to be raised by the parties is squarely covered by the judgment of this court in M/s Rattna Rice and General Mills' case (supra). In that case, the following questions of law were considered: 1. Whether in view of ratio laid down by the Hon'ble Pb. & Haryana High Court in the c .....

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ct judgment contrary to the judgment given by the Hon'ble Pb. & Haryana High Court ? A perusal of the aforesaid questions shows that there was specific issue regarding entitlement of rebate under Section 5(2)(a)(vi) of the Act and the effect of the judgment of Hon'ble the Supreme Court in Monga Rice Mill and others' case (supra), which was a case decided under the Haryana General Sales Tax Act, 1973. The facts of the case in M/s Rattna Rice and General Mills' case (supra) and .....

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oods have been actually exported. 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. Therefore, on facts it is established that the twin test laid down by the various judgments stand satisfied and, therefore, the dealer would be entitled to seek exemption in respect of these goods for .....

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f paddy occasioning export thereof outside India. However, in the present case, the facts are entirely different. 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. Therefore, the view taken by the Tribunal in its conclusion deserves to be accepted in principle. We make it clear that we are not expressing any opinion on the question regarding relevance of Section 27 of the HGST Act. As a sequel to th .....

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