Indian Kanoon - Search engine for Indian Law

9. Taking all these into account the proof that an Assessing Authority needs to ask the dealer to file are listed below:-

(i) RBI Code No. of the ;

(ii) Import Export Code No. of the Exporter;

(iii) Description of goods;

(iv) Amount of export, value realised, Bank Certificate number and date of realisaton;

(v) Name and full address of the buyer;

(vi) Shipping bill/bill of Export No. and date of certificate of Custom Officer certifying that the goods have crossed the frontier of India;

"Taking all these into account the proof that an Assessing Authority needs to ask the dealer to file are listed below:

(i) RBI Code No. of the Exporter;

(ii) Import Export Code No. of the Exporter;

(iii) Description of goods;

(iv) Amount of export, value realised, Bank Certificate number and date of realisation

(v) Name and full address of the buyer

(vi) Shipping Bill/Bill of Export No. and date of certificate of Customs Officer certifying that the goods have crossed the frontier of India.

14. We have heard the learned counsel for the parties at length. We are inclined to accept the contentions raised by the petitioner. We have considered the several assessment orders passed by the Assessing Authority. It is stated in the order that the Assessing Authorities have been advised to ask the dealers to file the certificate of custom officer certifying that the goods have crossed the frontiers of India, along with the other documents like the RBI Code number of the Exporter, Import Export Code No. of the Exporter, description of goods etc. The dealer/petitioner was required to furnish the requisite certificate from the Customs Authorities in accordance with Circulars and since the dealer was unable to produce the requisite certificate, the claim for deduction on account of the export sales was disallowed. The Delhi Sales Tax Act and the rules, the Central Sales Tax Act and the Constitution of India, do not prescribe any particular declaration/certificate only being accepted as evidence for establishing export. Insistence on a certificate from the Indian Customs Authority as the only acceptable piece of evidence while ignoring all the other evidence on record and denying relief to the assessee is without sanction of law and is, therefore, liable to be struck down.