Either Form F or Form H

raghunandan (Chartered Accountant) (91 Points)

31 December 2009  

Dear all,

My client is into Basic Mining activity. He sends Iron Ore to a plot at Chennai Port belonging to the exporter from Karnataka. My client does not have a branch at Chennai. Iron Ore is sent thru Railway Rakes. So, the RR is a accompanying document with the cargo.

The CTD is taking a view as follows:

1. Transfer of cargo without proper delivery challans.

2. Since the cargo is sen to the plot of the exporter, the CTD is deeming it to be a interstate sale, despite the exporter is submiting Form H

3. In a situation like this whether it is mandatory for my client to be registered as a branch at the Port of Chennai?