H Form

This query is : Resolved

Geeta Nair (Querist)
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19 March 2009 Dear Sir,

We have received an H form on basic value basis as the excise part is being charged by us for availing cenvat credit and the central excise refund is also being claimed by us. Now the Sales Tax department asking for full value of H form i.e. basic value + excise part. Kindly let us know the issued H form is correct or wrong and what answer we could give to sales tax dept.

Vishnu Saboo

Vishnu Saboo (Expert)
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01 June 2009 as per defination of sale price under sec 2 is " amount of valuable considration paid or payable to a delaer or received or receivable by dealer for any sale of goods made incuding the amount of duties levied or leviable under the Central Excise Tariff Act or Custom Act and any sum charged for anything done by dealer in respect of goods at the time of or before delivery thereof"
as per above ED is not recoverable by u from purchaser.