Section 12(10) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(10)(a)A dealer may in support of his claim that he is not liable to pay tax under this Act in respect of any sale of goods on the ground that the sale of such goods is a sale in the course of export of these goods out of the territory of India within the meaning of sub-section (3) of Section 5, furnish to the prescribed authority a certificate in Form 'H' duly filled and signed by the exporter alongwith the evidence of export of such goods.(b)The provisions of the rules framed by the respective State Governments under sub-sections (3), (4) and (5) of section 13 relating to the authority from whom and the conditions subject to which any form of certificate in Form 'H' may be obtained, the manner in which such form shall be kept in custody and records relating thereto maintained and the manner in which any such forms may be used and any such certificate may be furnished in so far as they apply to declaration in Form 'C' prescribed under these rules shall mutatis mutandis apply to certificate in Form 'H'.The monetary limit of 'C' form has been increased form Rs. 25,000/- to Rs. 1,00,000/- by Notification No. GSR 504, dated 30th Sept., 1993 published in Government Gazette dated 16th Oct., 1993. Excise & Taxation Commissioner (Pb.) has issued a clarification vide its letter No. VK -5-94/3655-7 dated 22.6.94 by which it has been clarified that 'C' forms issued after 16.10.1993 will cover transactions upto Rs. 1,00,000/- although these transactions relate to the period before 16.10.1993.Prescription of Goods for Certain Purposes
