S.12(10) Central Sale Tax (R&T) Rules | Can Certificate Of Export Be Filed After Completion Of Sales Tax Proceedings: AP HC Refers To Full Bench Fareedunnisa Huma

The Andhra Pradesh High Court referred the matter of whether Form H under Section 12 of the Central Sales Tax Act can be filed after assessment proceedings to the Chief Justice for a full bench reference. The case revolves around whether such forms, which facilitate inter-state sales tax exemptions, can be accepted post-assessment. This issue has broader implications for businesses and tax compliance, and the court’s decision could shape future interpretations of procedural tax rules, especially in the context of filing forms after assessments.