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2020 (3) TMI 816 - HC - VAT and Sales TaxLevy of tax - Job-work - trading and sales in absence of Form-F - Section 6 A of the Central Sales Tax Act - HELD THAT:- The question regarding levy of sales act on the goods which are not accompanied by Form- F are on which the dealer cannot produce Form- F is no longer res-integra and has considered by the Hon'ble Supreme Court in the case of AMBICA STEELS LTD. VERSUS STATE OF UP. AND OTHERS [2009 (3) TMI 550 - SUPREME COURT] where it was held that even in cases where the dealer cannot produce Form- F he can still demonstrate before the authorities that the said transaction is not a sale and for which the Court has allowed the dealer to produce relevant document and material and other evidences to prove that the said transaction was not a sale on which the Central Sales Tax cannot be levied. The Supreme Court has given liberty to the dealer to appear and submit before the assessing authority the material from which it can be determined as to the nature of the transaction and the assessing authority after considering the entire material would come to a finding as to whether provisions of Central Sales Tax would be applicable under said transaction or not. It is directed that the revisionist will appear and submit before the assessing authority alongwith a certified copy of this judgement in six weeks to complete the assessing proceedings with regard to the said transaction only, on its own merits, after examining the record of transactions between the parties, keeping in mind that the assessee has not in possession of Form- F - Revision disposed off.
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