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2014 (5) TMI 303 - ALLAHABAD HIGH COURTLiability to pay Tax - Inter-state transfer of goods – Nature of Assessee – Assessee being a service provider of machines and paper – Brief Facts - The writ petitions were entertained on the ground that the petitioner was not accepted as dealer in the previous assessment years and as such he was not required to present Form-'F' of CST Act, for taking out and bringing machines or paper, as the petitioner was only providing services of machines and paper, and does not deal in sale and purchase of drilling machine and paper - Held that:- Assessment orders for the subject years, passed by the assessing authority, for almost in the same type of transactions could not have been passed only on the ground of judgment in M/s. Ambica Steels Ltd and another Vs. State of U.P. and others [2007 (8) TMI 688 - ALLAHABAD HIGH COURT] unless the assessing authority had examined the question whether the petitioner carries on the business in the State of U.P., and thus he is not required to obtain Form 'F' - It would be necessary for the appellate authority, in case of appeal against the assessment order, to decide the questions. Alternative remedy – Held that:- The Central Sales Tax, 1956 was amended by inserting Section 18-A by the Finance Act 2010 providing for appeal before the highest appellate authority of the State against the order of the assessing authority u/s 6A(2) or u/s 6A(3) - Looking into the nature of the dispute involved it would be appropriate to relegate the petitioner to file an appeal u/s 18-A of the Central Sales Tax Act 1956 - Writ petitions are dismissed on the ground of alternative remedy - The interim orders are discharged – Decided against the assessee.
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