First Appellate Authority for adjudication afresh with respect to Form 'H' relied by assessee

CST & VAT : Where lower authorities had disallowed assessee's claim for sale in course of export on account of non-production of Form 'H', matter was restored to First Appellate Authority for adjudication afresh with respect to Form 'H' relied by assessee
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[2014] 49 taxmann.com 113 (Punjab & Haryana)
HIGH COURT OF PUNJAB AND HARYANA
Raj Trading Company
v.
State of Punjab*
RAJIVE BHALLA AND DR. BHARAT BHUSHAN PARSOON, JJ.
VATAP NO. 30 OF 2013
SEPTEMBER  16, 2013
Section 5 of the Central Sales Tax Act, 1956 - Sale - In course of export - Assessing Authority as well as appellate authorities disallowed assessee's claim for sale in course of export on account of non-production of Form 'H' before them - Form 'H' relied by assessee prima facie proved that goods were exported out of India - Whether matter required to be restored to First Appellate Authority for adjudication afresh with respect to form 'H' relied by assessee - Held, yes [Para 4] [In favour of assessee/Matter remanded]