TMI Blog2009 (11) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... ition to prove that the transaction in question is not inter-State sale, but it is only a transaction of consignment - Held that: - this court is of the view that it is open for the petitioner to agitate this issue before the pending proceedings and establish its claim in absence of form F while leading other evidence to the effect that the transaction in question is not an inter-State sale, but i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Constitution of India. Heard Mr. K.H. Kaji, learned senior advocate, appearing with Mr. Manish K. Kaji, learned advocate for the petitioner. The petitioner has filed this petition after its Tax Appeal No. 1205 of 2009 is dismissed by this court on July 30, 2009. Mr. Kaji has submitted that the said tax appeal was dismissed on facts. However, the question which is raised by the petitione ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... would be open to the assessing officer to complete the reassessment proceeding on its own merits after examining the transaction between the parties, keeping in mind the circumstances that the assessee was not in a position to obtain form F for no fault of his. He has, therefore, submitted that the assessee should not be held liable for want of form F, if on the basis of other evidence in thi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y filed such appeal. In this view of the matter, at present two different proceedings are already pending, one before this court by way of a review petition and another by way of an appeal before the Central Sales Tax Appellate Authority. The court, therefore, does not entertain this petition. However, following the judgment of the apex court in the case of Ambica Steels Ltd. v. State of U.P. [ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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