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2019 (1) TMI 164 - HC - VAT and Sales TaxWhether the Tribunal was right in confirming the assessment which estimated the sale price by the C&F Agent of the assesse-manufacturer to the distributor on the mere ground that the stock transfer value was higher than the sale value? - Held that:- The transaction was at a time when there was a single point levy of tax and there could not be a sale price fixed lower to that shown in the stock transfer forms. In such circumstances, the question is answered against the assessee and in favour of the revenue. Whether the Tribunal was correct in having rejected the proof produced by the assessee showing stock transfer, for reason only of absence of F forms, since in the subject assessment year there a requirement to prove the movement of the goods from one State to another and F form was not mandatory? - Held that:- In fact, there is absolutely no sustainable evidence seen produced by the assessee as we see from the extract of the objection in the assessment order itself. The assessee's case before the Assessing Officer itself was that the transfer invoices, copy of Form 27B declaration and the communications issued to the check post are available with the assessee. However, these are all documents generated by the assessee and this alone without a proper authentication of the same by the Department or by seal of the check post authorities can be relied on to prove the movement of goods - the F Forms were not mandatory in the said year, the same having been made so from February 2002 onwards. But that is of no consequence, when the movement of goods by other mode of evidence has not been proved. The position is not different insofar as the proof required for the movement of goods. Revision dismissed - decided against assessee.
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