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2020 (2) TMI 1161 - HC - VAT and Sales TaxRequirement of Revision/Re-assessment - Branch Transfer - non-compliance with the terms under Rule 4 (3-A) of the Central Sales Tax Rules - Form-F duly verified - HELD THAT:- The Tribunal was right in setting aside the order passed by the First Appellate Authority holding that the compliance with the requirement under Rule 4(3-A) of the Rules is mandatory, in view of the Circular issued by the Principal Commissioner and Commissioner of Commercial Taxes, in Acts Cell III/124278/94 dated 23.12.1994 reflected in paragraph 34 of its order of the learned Tribunal. Petition dismissed.
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