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2018 (2) TMI 1431 - HC - VAT and Sales TaxDemand on the ground that the assessee did not furnish the prescribed Form ‘F’ declarations to prove that the transaction in question were branch transfers not attracting levy of CST - Held that: - this Court is satisfied that Respondent Department itself failed to issue blank ‘F’ Form declarations, allowing the petitioner in turn to furnish the same on monthly basis, as required under Rule 12(5) of CST Rules. The consolidated ‘F’ Form for the entire year, which gives the details of such branch transfers supported by other relevant documents, such as Proforma Invoices and Delivery Challans has been rejected on the ground that separate ‘F’ Forms were not filed within the period of limitation. The respondent has not produced any specific Rule prescribed for limitation for the said purpose and therefore, the separate ‘F’ Forms furnished by the petitioner assessee could not have been rejected on the ground of being filed belatedly. The demand raised against the petitioner assessee for the alleged failure of production of separate ‘F’ Forms, cannot be sustained - petition allowed - decided in favor of petitioner.
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