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TMI Blog2011 (4) TMI 1237X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Taxes and A.V. Krishna Kaundinya, Special Standing Counsel for Commercial Taxes, ORDER:- The order of the court was made by V.V.S. RAO J.- The petitioner is a firm engaged in the business of mining and selling of iron ore. It is a dealer on the rolls of the first respondent. During 2005-06 and 2006-07, statedly, they supplied iron ore to M/s. Bellari Iron Ores Private Lim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... endorsement dated August 3, 2010 the second respondent declined to accept the quarterly H forms. Being aggrieved the petitioner preferred appeals under section 33 of the Andhra Pradesh Value Added Tax Act, 2005. The appeals were dismissed by the Sales Tax Appellate Tribunal as not maintainable. The petitioner is, therefore, before this court. The counsel for the petitioner and the Special Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12 of the Rules is relevant. This mandates a dealer to file a declaration signed by the exporter in form H to the prescribed authority up to the time of assessment by the assessing authority. There is no dispute that the petitioner, indeed, submitted form H when it filed the value added tax returns before the first respondent which were accepted. Thus, the question is does the law prohibit filing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned endorsements. Accordingly the impugned endorsements are set aside. The second respondent is now required in law to consider the revision taking into consideration all the material filed by the petitioner including the declarations in H forms. We record the submission of the counsel for the petitioner that they have now also filed the declarations in H forms for quarterly periods. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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