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2011 (5) TMI 886 - GAUHATI HIGH COURTWhether the petitioner-firm is not entitled to carry business in form F to get any benefit under the provisions of section 6A of the Central Sales Tax Act, 1956 in respect of exemption of payment of tax? Held that:- When an agent would make an application seeking issuance of form F, then the sale tax authority should first enquire whether he is going to transfer the goods from his principal or purchasing goods for sale. If the petitioner agent asks for transferring stock from his principal, then the authority should issue form F taking note of sub-section (3) of section 7 of the Act and other relevant provisions of the said Act. In view of the above, rejection of the prayer of the petitioner for issuance of form F is not required to be interfered with and accordingly the same is not interfered with.
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