9911796707
TMI Blog2011 (3) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... anies Act having its registered office at Delhi. The revisionist is manufacturing motor vehicles/ motor chassis at its factory situate at Chinhat, Deva Road, Lucknow. The motor vehicles are taxable at single point at the point of sale to consumer. For the assessment year 2007-08 (Central), the assessment proceedings against the revisionist were in progress in the months of December, 2010 and January, 2011. In respect of the stock transfers made by the revisionistcompany to its branch office and consignment agents located outside the State of U.P. form F are required to be given under section 6A of the Central Sales Tax Act. The forms F are obtained from respective branch offices/consignment agents and forms C are obtained from the purchaser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ring Research Centre situated at Lucknow for captive consumption. The revisionist produced 296 forms F (in original) covering stock transfer/consignment and produced photocopies. The revisionist declined to accept these nine forms F on the ground of delay of one month and were therefore invalid. The assessing authority also found that no forms F had been filed by the revisionist in respect of sales worth Rs. 1,58,20,276. The sales of the aforesaid amount were treated as Central sales in the assessment order. The assessing authority also rejected the forms C and forms F filed by the revisionist against the Central sales and stock transfer/consignment sales made by the revisionist on the ground that the Central sales tax have been amended wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... March, 2008. The learned counsel for the revisionist submits that the said demand has been created solely due to the non-acceptance of forms C and F and proof of export by the revisionist without considering the application dated January 12, 2011, for exercising powers under the proviso of rule 12(7) of the Rules by the assessing authority to extend the time for furnishing of forms. Being aggrieved, the revisionist filed an appeal and the Additional Commissioner (Appeals), by the order dated February 28, 2011, granted stay of 50 per cent of the disputed amount of tax. As the revisionist has not satisfied with the order, he filed second appeal under section 57 of the U.P. VATAct. By the impugned order dated March 4, 2011, the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X
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