TMI Blog2014 (5) TMI 303X X X X Extracts X X X X X X X X Extracts X X X X ..... actions 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) - Lookin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quashing the circular No. 841 dated 29.11.2005, by which the only evidence permissible for proof of transfer of goods from one State to another is Form 'F', issued under the Act. 3. It is submitted by Sri S.D. Singh that the petitioner is not engaged in any business in the State of U.P, and is not selling any goods - either in the State of U.P., or outside the State of U.P. 4. The nature of activities of the petitioner are summarized in paras 3, 4 and 5, and more particularly in paras 12 and 13 of writ petition No. 854 of 2010, as under:- "3. That the Petitioner Company is engaged in providing wire line logging, perforation and related services for both onshore and offshore projects of major National and International Oil Companies, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... special quality, is also used for taking logs of under-ground data of sites insider the ground/water outside U.P. It is apt to point out here that at Noida Office equipments are only imported for the purpose of storing/checking/testing/calibrating, as and when required, for which Petitioner Company has installed certain lab equipments/instruments at its Noida office. 13. That after such checking/testing/calibrating, as and when required, the imported equipments and spares are consigned to the various sites i.e. outside the State of U.P where service contracts of oil exploration are proposed to be carried out. Similarly consumables and papers are also dispatched to the various sites of the other states outside U.P." 5. The petitioner wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-08 and 2008-09. He has imposed Central Sales Tax of Rs. 1,26,84,485.00 for AY 2006-07 (@ 10 %, on the sale amount); Rs.76,37,219 for AY 2007-08 (@ 10 % on the sale amount), and Rs.51,09,368/- for AY 2008-09 (@ 12.5 % on the sale amount). 8. It is submitted by Sri S.D. Singh that assessment of Central Sales Tax on the transportation of imported machines, outside the U.P is arbitrary, illegal and unjustified inasmuch as till the previous assessment year, the same transactions were accepted to be outside the purview of Central Sales Tax on the statement and proof furnished by the petitioner that the transportation of machinery parts was for the purpose of service, and not for the purpose of its sale. It is submitted that the petitioner ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scharge the burden placed upon it under Section 6-A of the Central Sales Act 1956, by filing declaration in Form-F. 12. The Supreme Court in Civil Appeal No. 4970 of 2008 - Ambica Steels decided on 31.3.2009 [2009 NTN (Vold. 39) 296] held that where the State(s) is/are issuing Form 'F,' the assessee will be provided Form 'F' for making assessment; where however Form 'F' is not being issued by the State (s), it will be open to the Assessing Officer to complete the reassessment proceedings on its own merits after examining the transaction between the parties, keeping in mind the circumstance that the assessee is not in a position to obtain the Form 'F', for no fault of his. 13. Following the judgment of the Supreme Court, this Court in M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sent case, the situation is slightly different, inasmuch as the petitioner is not claiming to be dealer engaged in any business for purchase or sale of goods, and thus the question as to whether he is not in a position to obtain Form 'F' for no fault of his does not arise. 15. Prima facie, the assessment orders for the subject years, passed by the assessing authority, for almost in the same type of transactions on which the petitioner was assessed in the previous years, 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 (35) NTN 1], unless the assessing authority had examined the question whether the petitioner carries on the business in the State of U.P., and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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