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2016 (10) TMI 658 - HC - VAT and Sales TaxExemption from payment of tax - Bihar Vat - Branch transfers / stock transfer - form “F” - whether in the absence of Form "F", the petitioner can be given credit on the basis of other documents of transaction which may support the transfer of the goods from State of Bihar to State of Jharkhand? - Held that: - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of transactions from one branch of the petitioner in the State of Bihar to the State of Jharkhand. If the law requires a particular thing to be done in a particular manner, it can be done in that manner alone. The requirement is that such transfer will be exempt from payment of tax on furnishing of Form "F". Therefore, unless the Form “F” is furnished, the petitioner would not be entitled to any tax credit. The petitioner cannot rely upon other documents of transactions in support of its plea of Branch transfer - petition dismissed - decided against petitioner.
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