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Attention
of all concerned is drawn to the fact that the onus of
proving exemptions / concessional rate of tax / set off
/ adjustments is on the dealer who claims the same, and
that he has to produce proof in that regard.
While
it is true that extended periods of time have been given
by the statutes for production of C / F /H Forms, there
has unfortunately been a tendency on the part of some
dealers to go on postponing submission of these Forms to
the assessing officer and still continue adjustment of
input tax credit against the CST due.
The
statute is clear on this point; C / F /H Forms shall be
produced before the assessing authority in the *month
following the quarter in which the transaction has
occurred.
Similarly,
Rule 22 says that statement in Form 44 shall be
submitted along with the VAT Return every month. It is
also well settled in law through a catena of decisions
that interstate transactions need to be proved through
submission of transportation documents such as RR / LR
in addition to C / F Form.
In
view of the foregoing all concerned are hereby directed
to disallow claims for adjustments of input tax credit
against CST for the period up to 30-9-2007 in case C / F
/H Forms, the consequential statement in Form 44 and the
transportation documents have not been produced as yet.
The
action taken in this regard shall be reported to the
Commissionerate in the course of the next fortnight.
Commissioner
31-1-2008
Corrigendum
The
word "month" in para 4 above shall be read as "quarter".
Commissioner.
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