9911796707
TMI Blog2002 (9) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... correct in declining the exemption claimed by the petitioner in respect of stock transfer made to the branch. According to the petitioner, the petitioner has produced F form in terms of section 6-A of the Central Sales Tax Act, 1956 and therefore, the authorities below including the Tribunal are not justified in disallowing exemption. Counsel for the assessee Sri Jose Joseph contended that apart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 211 and in Vijayamohini Mills v. State of Kerala [1989] 75 STC 63 and contended that F form declarations are sufficient to establish stock transfer. It is not in dispute that the burden of proof to prove stock transfer under section 6-A of the Central Sales Tax Act is on the dealer claiming it. In other words, the department is entitled to assume in the absence of proof of stock transfer that tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin and outside the State. If the petitioner had transported the goods under cover of delivery note in form No. 26, the check-post authorities at the border would have affixed the seal when it leaves the boundary of State of Kerala and also when it reaches the border of the other State. We do not know why a limited company which is also a registered dealer, adopted this method for transport of goo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sts are provided in all the borders of the State, there would have been no difficulty for the petitioner and for that matter any dealer to obtain a check-post seal on the document accompanying transport of goods to be produced before the assessing authority at the time of claiming exemption on stock transfer. Therefore, we generally feel that the Tribunal and the authorities below rightly declined ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d to be proved under section 6-A of the Central Sales Tax Act. In the circumstances and in the absence of any documents to prove physical transfer of goods across the boundary, we feel there is nothing wrong in the Tribunal's order. At this distance of time the petitioner cannot ask for time for production of documents. The same plea was made before the Tribunal which was turned down by the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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