2011 (7) TMI 1039

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..... d K.M. Firoz For the Respondent : Mohammed Rafiq, Government Pleader, The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.-This revision is filed against the order of the Tribunal sustaining the petitioner's Central sales tax assessment for the year 2005-06. We have heard learned senior counsel Shri. K.B. Mohammed Kutty appearing for the petitioner and learned Government .....

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..... learned Government Pleader's case is that F forms produced on enquiry were found to be bogus and so much so, the transfers were rightly assessed as inter-State sales. The learned senior counsel for the petitioner contended that even if stock transfer is disallowed as not proved, the petitioner is entitled to assessment under the local Act, wherein the rate of tax is four per cent. This claim o .....

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..... t cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods and if the dealer fails to furnish such declaration, then, the movement of such goods shall .....

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..... e or contract of sale which is by establishing the nature of transaction pursuant to which goods are sent outside. However, if the dealer transferring goods from one State to another fails to prove that the transfer is not after or under contract of sale, then the presumption available on account of the failure to discharge the said burden cast on such dealer is that the transaction is an inter-St .....

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..... as local sales if the dealer fails to prove physical movement of the goods out of the State which also has to be proved by the dealer. So much so, the claim of the petitioner for assessment of the transaction under the local Act is not tenable. We accordingly hold that the transactions were rightly assessed under the Central Sales Tax Act. Consequently, the O.T. Revision case fails and the same i .....

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