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2018 (8) TMI 935 - HC - VAT and Sales TaxBranch transfers or stock transfers - declaration of ‘F’ Form under Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 - Time Limitation - declaration to be filed within a period of one calendar month - Held that:- Rule 12(5) of the CST (R & T) Rules, 1957, is directory in nature and the second proviso of Rule 12(5) of the CST (R & T) Rules, 1957, clearly envisages that the particulars to be furnished in ‘F’ Forms can even be supplied to the Assessing Authority in a separate annexure attached such declaration form. Therefore, giving one declaration form for one calendar month as provided in the first proviso is a mere procedural formality rather than a substantive provision. The stipulations made in the declaration form ‘F’ are nothing but giving particulars of the relevant document in support of branch transfers or stock transfers made by the assessee from one branch to another or from its one unit to another. Such transactions obviously do not attract sales tax liability under the provisions of CST Act, 1956. The furnishing of ‘F’ forms is distinct and different from the declaration in Forms ‘C’ and ‘D’ under the CST Act, 1956, and upon furnishing of which, depends the availment of concessional rate of tax by the selling dealer. Petition dismissed - decided against Revenue.
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