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2017 (5) TMI 222 - HC - VAT and Sales TaxStock transfer - inter state sale - Form-F - acceptance of Form-F which was not submitted in the original assessment proceeding or before the first appellate authority and was submitted later - Held that: - specific reason has not been assigned in Section 12-B application for belated filing of Form-F, but that would not be a material consideration. It was on record before Tribunal that these forms had been issued during the pendency of second appeal before Tribunal. The Tribunal, therefore, was required to have examined such forms, and it ought not to have been discarded, merely because it was filed for the first time before the Tribunal. So far as claim with regard to stock transfer of ₹ 28,06,523.73 is concerned, it is apparent that the assessee from the very initial stages has pressed its claim of stock transfer on the basis of documents on record - It was open for the assessee to have established with reference to other materials brought on record that the stock transfer had taken place. The specific case of the assessee of stock transfer backed by bill and other materials, which have been brought on record, have also not been taken note of by the Tribunal in its order - The order of Tribunal, therefore, on such count also cannot be sustained, and the matter is required to be reconsidered by the Tribunal on such facts. Appeal allowed by way of remand.
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