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2016 (12) TMI 313 - HC - VAT and Sales TaxDsallowance of the stock transfer effected by the petitioner in their depot Tada, which is in the State of Andhra Pradesh - whether inter-state sale or stock transfer? - Form-F - Held that: - the respondent has misdirected itself in not posing a right question for arriving at a correct conclusion. Had the respondent examined the correctness of Form-F Declaration and conducted an enquiry, by making necessary verification, then the respondent would have arrived at a correct conclusion and on account of the fact that the enquiry was not conducted, it has resulted in an erroneous order being passed. For all the above reasons, this Court is of the considered view that the impugned orders are not sustainable and call for interference. The matter is remanded to the respondent to conduct enquiry, examine the correctness of the Form-F Declaration and afford an opportunity of personal hearing to the petitioner - petition allowed by way of remand.
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