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Facts
The petitioner filed Form H covering sales made to exporter for entire year of 2006-07 and claimed exemption from payment of tax as deemed export u/s. 5(3) of the act which was accepted in assessment. Later on, revising authority disallowed the claim of exemption from payment of tax against form H on the ground that H form for quarterly period was not submitted. The petitioner’s appeal was dismissed by appellate authority including tribunal. The dealer filed writ petition before the Andhra Pradesh High Court against the order of the Tribunal.
Held
The Rule 12(10(a) of The Central Sales Tax (Turnover and Registration) Rules, 1957 mandates dealer to file declaration in form H duly signed by the exporter. Plain and literal reading of this rule would not admit to any such interpretation that a dealer should submit declaration in H form quarterly. Accordingly, the High Court allowed writ petition filed by the dealer and directed the revisional authority to consider the revision taking in to consideration all the material filed by the petitioner including declarations in H form.
