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2015 (10) TMI 209 - HC - VAT and Sales TaxRefusal of authorities to issue Form F - assessing officer deeming subject sales in the course of exports which are duly covered by form H between the branch office at Sahibabad and the head office at Mumbai to be inter-State sales - validity of section 6A - Held that:- All that the assessing officer has done by his notice dated September 14, 2013 is to call upon the petitioner to submit information and has furnished an opportunity of a personal hearing. Undoubtedly, during the course of the assessment proceedings, all the submissions which have been made by the petitioner in these proceedings, can be made before and considered by the assessing authority. The petitioner essentially seeks a direction to the assessing officer in regard to the manner in which he must form a view in the course of the assessment proceedings. The assessing officer, as a creature of statute, is bound to enforce the provisions of the Central Sales Tax Act and is governed by the binding precedents of the Supreme Court on the subject. Consequently, at this stage, it would not be appropriate or proper for the court to entertain the petition. - petition is clearly premature and it would not be appropriate or proper for the court to entertain this petition. In the circumstances, at this stage, it is not necessary to consider the constitutional validity of the provisions of section 6A of the Act. - Appeal disposed of.
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