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2022 (8) TMI 223 - CST, VAT & Sales Tax
Interstate sate - consignment transfer/stock transfer - Declaration in Form F by bogus dealer - whether the claim for non-liability on consignment transfer/stock transfer in terms of Section 6 A of the Central Sales Tax Act, 1956 (CST Act) can be sustained, on the strength of declaration in "Form F" allegedly issued by a dealer, who was found to be bogus/nonexisting/ fictitious? - HELD THAT:- It may be true that once a statutory declaration is furnished, the recipient of such declaration cannot be held responsible for any incorrectness of the details filled in by the dealer issuing such declaration. However, the same cannot be understood to mean that a declaration in "Form F" or for that matter any declaration form of a dealer found to be non-existent/fictitious, which is nothing but a fraud played on the State, must also be extended the benefit of a valid declaration.
Yet another reason, as to why the Form “F” Declaration would be inadequate to claim the benefit under Section 6 A of the CST Act, once the dealer issuing the Form 'F' declaration is found to be non-existent/bogus, is also in view of the settled position that “fraud vitiates most solemn proceedings”.
There are no reasons to interfere with the orders of the 1st Respondent/Tamil Nadu Sales Tax Appellate Tribunal - petition dismissed.