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TMI Blog2011 (7) TMI 1079X X X X Extracts X X X X X X X X Extracts X X X X ..... various export orders during the three assessment years which, according to the petitioner, were placed by the foreign buyer prior to the petitioner's purchase of rice from local millers. This is a matter to be gone into by the assessing officer at the time of assessment, not at the stage of issuing H forms. Subject to above observations, we dispose of the writ petition directing the first respondent to issue H forms to the petitioner within a period of ten (10) days from the date of receipt of a copy of this order. - Writ Petition No. 29152 of 2010 - - - Dated:- 20-7-2011 - RAO V.V.S. AND RAMESH RANGANATHAN JJ. S. Dwarakanath for the petitioner A.V. Krishna Koundinya, Special Standing Counsel for Commercial Taxes, for the res ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h less on the ground that the question, whether the purchases made by the exporter were deemed export or not for the purpose of exemption under the CST Act, shall have to be gone into at the time of assessment of the local dealers who had supplied rice to exporter like the petitioner. At the stage of admission, the first respondent has filed counter-affidavit. Justifying the impugned endorsement rejecting the supply of H forms, the first respondent would submit that the Regional Vigilance and Enforcement Officer, Rajahmundry, had addressed the Deputy Commissioner on October 30, 2009 to the effect that the petitioner had purchased rice from local millers prior to the export order received from foreign buyers. As such the petitioner does n ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and production of the receipt or challan in proof of such payment along with the application. Under rule 2(d) of the AP Rules, a notified authority is defined to mean the authority specified by the Central Government under section 7(1) of the CST Act. A registered dealer is defined in section 2(f) of the CST Act to mean a dealer who is registered as a dealer under section 7 of the CST Act. Any such dealer shall have to apply to the notified authority, and obtain adequate number of forms of declaration for use by him at the time of purchase of goods mentioned in section 6A(1) or section 8(4) of the CST Act on payment of the prescribed costs. At the stage of applying for forms, or supplying forms, the only issue would be whether such fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , at the request of the former, H forms were supplied by the notified authority without demur. In this case, however, we are convinced that the first respondent, having regard to the allegation made in the report dated October 30, 2009 of the second respondent, could not have ignored the report of the second respondent to the effect that the petitioner had purchased rice from rice millers prior to the export agreements. We leave open the question, to be decided in an appropriate case, whether a notified authority could validly decline issue of H forms in the peculiar circumstances of a given case. Along with the reply affidavit, the petitioner has placed before this court various export orders during the three assessment years which, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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