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2022 (8) TMI 1420 - HC - VAT and Sales TaxReview of own assessment order - F-Form not issued - It is petitioners’ case that the Apex Court in AMBICA STEELS LTD. VERSUS STATE OF UP. AND OTHERS [2009 (3) TMI 550 - SUPREME COURT] has in very clear terms expressed that when a certain State, within whose jurisdiction the transferee is located, is not issuing form F, then in such an eventuality it would be open to the Assessing Officer to complete 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 form F for no fault of his. HELD THAT:- Petition be listed for final hearing on 29th September 2022.
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