9911796707
TMI Blog2010 (3) TMI 1033X X X X Extracts X X X X X X X X Extracts X X X X ..... egistered office is at Delhi. The assessee has various depots in the States of Maharashtra, Haryana, Punjab, Chandigarh, etc. The assessee makes stock transfers of the IMFL manufactured at U.P. at its Daurala unit to other States. The depots of the assessee are also registered in the various States and file their returns regularly over there. For the assessment year 2002-03 an assessment order was passed on December 31, 2003 accepting the books of account of the applicant under the U.P. Trade Tax Act as well as Central Sales Tax Act. The assessee claimed exemptions in respect of stock transfers of a value of Rs. 63,26,28,594. The assessee was given time up to December 30, 2004 to furnish form F in respect of stock transfers of the above a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsue/proceed against the assessee in view of the law laid down by the apex court in the case of Ashok Leyland Ltd. v. State of Tamil Nadu reported in [2004] 134 STC 473. The learned counsel for the assessee has laid specific emphasis on the contents of paragraph No. 93 of this judgment. The proceedings under section 21 have culminated finally in a decision of the Trade Tax Tribunal dated 28th of August, 2008 wherein the second appeal filed by the assessee has been dismissed. The following questions of law have been referred in the present case, which are quoted herein: (1) Whether the original assessment proceedings being pending before the assessing authority, the reassessment proceedings under section 21 could not have been legally init ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... genuineness of which had not been doubted by the assessing authority after due scrutiny and enquiry and there being no further requirement of furnishing of assessment order in respect of different depots either under the Act or Rules, the Commercial Tax Tribunal was not justified in upholding the order of the Joint Commissioner (Appeals) remanding the matter merely because assessment orders of different depots were filed under section 12B of the Act as additional evidence before the Joint Commissioner (Appeals)? (5) Whether the power of the Joint Commissioner (Appeals) being co-extensive with the assessing authority and the documents and evidences having been filed under section 12B and proper opportunity of rebuttal and hearing having be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f that any part of the turnover had escaped assessment. The second argument of learned counsel for the assessee is that once it had become final by way of the order dated March 22, 2007 that the forms F submitted by the assessee having been duly verified and established it was sufficient to grant to the assessee the benefit of the provisions of section 6A of the Central Sales Tax Act and would entitle the assessee to exemptions under the said provisions particularly in view of the decision of the apex court in the case of Ashok Leyland Ltd. v. State of Tamil Nadu [2004] 134 STC 473. The learned counsel has further contended that since no defect was found in 131 forms F covering the entire stock transfer and since they had been found to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,28,594. Thus, there is no doubt that the remand order dated March 10, 2006 and the order dated March 22, 2007 relate to the same transactions, which have been duly verified. In view of these facts and in view of the decision of the honourable apex court in the case of Ashok Leyland Ltd. [2004] 134 STC 473, this court is also of the opinion that the requirement of the forms F having been duly filled and verified being met no further clarifications or proceedings were required. That in itself was sufficient to entitle the assessee for exemptions under section 6A of the Central Sales Tax Act. Insofar as the question of the initiation of section 21 proceedings is concerned, I am of the view that the proceedings were not justified because du ..... X X X X Extracts X X X X X X X X Extracts X X X X
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