TMI Blog2015 (10) TMI 209X X X X Extracts X X X X X X X X Extracts X X X X ..... idered by the assessing authority. The petitioner essentially seeks a direction to the assessing officer in regard to the manner in which he must form a view in the course of the assessment proceedings. The assessing officer, as a creature of statute, is bound to enforce the provisions of the Central Sales Tax Act and is governed by the binding precedents of the Supreme Court on the subject. Consequently, at this stage, it would not be appropriate or proper for the court to entertain the petition. - petition is clearly premature and it would not be appropriate or proper for the court to entertain this petition. In the circumstances, at this stage, it is not necessary to consider the constitutional validity of the provisions of section 6A of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ository in Mumbai on 13th June 2013 for issuance of form F. The petitioner was informed by a communication dated June 27, 2013 that form F could not be issued since form H in respect of certain transactions, as indicated in the letter, had already been issued. The relief which the petitioner now seeks even before the assessment can be completed is principally for restraining the assessing officer from deeming those sales in the course of exports which are duly covered by form H between the branch office at Sahibabad and the head office at Mumbai to be inter-State sales only on the ground of refusal of the Maharashtra VAT authorities to issue form F in respect of the transactions. In the alternative, the petitioner has sought to challenge ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority within the prescribed time or within such further time as that authority may, for sufficient 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 dispatch of such goods 'and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purposes of this Act to have been occasioned as a result of sale' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifferently. The deeming fiction in section 6A was introduced, it may be noted, by Act No. 20 of 2002. According to the petitioner, the Maharashtra VAT authorities have declined to issue form F for no fault of the petitioner and consequently, the assessing authority must proceed in accordance with the following observations which are contained in a judgment of the Supreme Court in Ambica Steels Ltd. v. State of U. P. [2009] 24 VST 356 (SC) (page 358 in 24 VST): We are informed that certain State (s) within whose jurisdiction the transferee is located is/are not issuing F forms. In such an even tuality it would be open to the assessing officer to complete reassess ment proceedings on its own merits after examining the transaction betw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessing officer in regard to the manner in which he must form a view in the course of the assessment proceedings. The assessing officer, as a creature of statute, is bound to enforce the provisions of the Central Sales Tax Act and is governed by the binding precedents of the Supreme Court on the subject. Consequently, at this stage, it would not be appropriate or proper for the court to entertain the petition. Hence, this petition is clearly premature and it would not be appropriate or proper for the court to entertain this petition. In the circumstances, at this stage, it is not necessary to consider the constitutional validity of the provisions of section 6A of the Act. We leave it open to the petitioner to raise all the submissi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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