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2022 (10) TMI 137 - HC - VAT and Sales TaxDisallowance of claim of exemption as branch transfer - interstate sales or not - period of limitation provided under Section 55 of the Tamil Nadu General Sales Tax Act, 1959 - requirement to file Form - F to claim exemption under Section 6A of Central Sales Tax Act, 1956 - HELD THAT:- The purpose of assessment under the taxing enactment is to arrive at the correct tax payable by an assessee. An enquiry that is contemplated, the burden of proof was on the petitioner to establish that the movement of goods was otherwise than by way of sale and for this purpose, the petitioner was required to furnish Form - F as is prescribed. The present writ petition is inspired from the decision of the Hon'ble Full Bench of Kerala High Court in M SYED ALAVI AND OTHERS VERSUS STATE OF KERALA [1981 (5) TMI 113 - KERALA HIGH COURT] wherein, after referring to sub-section (2) to Section 105 of C.P.C, the Court in para 17 ultimately held The effect of non-filing of an appeal is that the finding is binding on the assessing authority when the case went back to that authority and also on the Appellate Assistant Commissioner while disposing of the appeal from the revised decision of the assessing authority. As far as the issue relating to branch transfer for which Section 6A exemption was denied by the Assessing Officer and confirmed by the Appellate Assistant Commissioner, the petitioner did not take it up on further appeal before the Appellate Tribunal. The facts on record indicate that the petitioner has not produced any documents to revise the assessment of tax in respect of the turnover of Rs.10,23,728/-. As far as the balance turnover of Rs.19,71,803/- which was remanded back to the Assessing Officer for verification is concerned, the order dated 31.12.2002 of the Assessing Officer indicates that there also the petitioner had not procured Form F - petitioner had produced only collateral evidence to substantiate stock transfer without producing Form-F for a turnover of Rs.19,71,803/- by the Additional Commercial Tax Officr vide order dated 31.12.2002. Even if the Form-F was not filed by the petitioner for the balance turn over, the petitioner is entitled to file copies of transport documents such as lorry receipts, stock transfer invoices and delivery chalan etc. to substantiate such stock transfers. Once the case is remanded back, the order remanding the case back to the Original Authority is to be construed as an Interlocutory Order. The case is remanded back to the first respondent Appellate Tribunal to re-examine the issue in the light of the law settled by the Kerala High Court in M.Syed Alavi and Others vs. State of Kerala, within a period of six months from the date of receipt of a copy of this order. Petition allowed.
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