GENTLEMEN EXPORTS Vs. STATE OF TAMIL NADU

JUDGEMENT

(1.) THE issue raised in these petitions is one which is similar to the one considered in W.A. No. 458 of 1997 decided on October 3, 2001. It was held therein that mere filing of form H alone to claim exemption under section 5(3) of the Central Sales Tax Act, 1956 would not suffice and that, it was open to the assessing officer, to conduct a detailed enquiry to find out whether particulars contained in form H are true or not.

(2.) IN these cases, in the order of assessments, the assessing officer declined to accept the assessees' claim based solely on form H. It was observed by him that in the absence of bill of lading, the agreement, or an order of foreign buyer and the certificate of export as claimed, claim for exemption would not be granted.