18 October 2013
As we have claimed refund from MAh. VAT Dept. since we have exported goods via merchant exporter and now officer wants the foreign buyer P.O. but that our merchant exporter has told us that they cant give this P.O. to us as its their business secreacy and even they used to take many orders via email or verbal 1.so still the dept.'s rules are of old times? and 2.how i can convience officer by showing the rules or any amendments or notification regarding this matter? 3. Does the tax applicable on sale of car by proprietor? 4. as on purchase of car tax rebate is not available?
19 October 2013
In case of Merchant Export, the submission of these documents shall suffice the requirement. Declaration in Form 'H' from Merchant Exporter, Shipping Bill/Bill of Lading, Export Bill of Entry. (Value can be concealed by your client while issuing a copy)
The PO from the foreign buyer is an exclusive contract between him and the client and not a general document. The Sales Tax Officer only needs to verify that the export took place which is evident from the documents submitted above.
Section 5(4) mandates only submission of Form 'H' as a proof.
If the car was treated as a Business asset then Sales tax would be attracted. Levy of sales tax is on sale of goods. Motored Vehicles are goods and hence sales tax is attracted. There is no connection between rebate and levy
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