Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (10) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (10) TMI 640 - HC - VAT and Sales TaxStock transfer - CST - Whether under the facts and circumstances of the case the Form F issued by the M/s Rajdhani Traders, Delhi and M/s Radhika Enterprises, Delhi are valid declaration form under Section 6A of the Central Sales Tax Act, 1956 - Held that:- As per Scheme of Section 6A of the CST Act read with Rule 2(cc) and 12(5) of the Rules, one of the most crucial requirement to avail benefit of a Form-F is that such Form-F should be obtained by the transferee from the Prescribed Authority. This follows that it should be a validly obtained and not an invalid, illegal, forged or fabricated form. The postilion may be different, depending upon the facts and circumstances; in a case of simple transaction of purchase and sale when a selling dealer bonafidely and with due diligence received a form from his purchasing dealer for concessional rate of tax or exemption against a sale. But Section 6A is entirely a different provisions. It is by legal fiction that movement of goods from one State to another State may be deemed to have occasioned as a result of sale, if the conditions specified in sub-section (1) of Section 6A are not satisfied . If a dealer claims a transaction to be covered by Section 6 A of the CST Act, then he has to satisfy the conditions mentioned in the said provision and has also to submit a declaration in Form F, which should be genuine one. An in-genuine Form F may not entitle the dealer to avail the benefit under Section 6 A of the Act in respect of a particular transaction, for which, in-genuine Form F has been filed. - A case involving claim under Section 6 A of the CST Act stands on different footing than the case of interstate sale against Form- C, in which case, it may be possible that selling dealer has bona fidely effected interstate sale and bona fidely received Form-C to avail concessional rate of tax - Decided against assessee.
|