TMI Blog2016 (7) TMI 856X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Hon'ble Division Bench of this Court in the decision in [1994 (9) TMI 326 - MADRAS HIGH COURT]. Therefore, on this ground, the impugned order is liable to be set aside. - Matter remanded back. - Writ Petition No.12724 of 2007 and MP.No.1 of 2007 - - - Dated:- 11-7-2016 - MR.JUSTICE T.S.SIVAGNANAM For the Petitioner : Mrs.Hema Muralikrishnan For the Respondent : Mr.S.Manohar Sundaram, AGP ORDER Heard Mrs.Hema Muralikrishnan, learned counsel for the petitioner and Mr.S.Manohar Sundaram, learned Additional Government Pleader appearing for the respondents. By consent, the writ petition itself is taken up for final disposal. 2. The petitioner, which is a registered dealer under the provisions of the Central S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order for the reason that the goods have been sold on the very next day and therefore, the first respondent proceeded to disbelieve the transaction as one between principal and agent, but as a transaction between a seller and a buyer. This has resulted in the impugned order of assessment. 5. The issue would be as to how Form F Declarations, when filed by a dealer, should be examined. Extraneous reasons cannot be imported to test the correctness of Form F Declarations. An enquiry to be made in terms of Section 6A(2) of the Act has been clearly explained in the decision of the Hon'ble Division Bench of this Court in the case of A.Dhandapani Vs. State of Tamil Nadu [reported in (1995) 96 STC 98] wherein the Hon'ble Division Bench, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ST 524]; and a decision of this Court in the case of Associated Cement Companies Ltd. Vs. Assistant Commissioner (CT) (FAC) [reported in (2009) 23 VST 488]. 7. A perusal of the impugned order of assessment shows that the first respondent has not conducted the enquiry as required to be done and as explained by the Hon'ble Division Bench of this Court in the decision in (1995) 96 STC 98 (cited supra). Therefore, on this ground, the impugned order is liable to be set aside. 8. In the light of the above, the writ petition is allowed, the impugned order of assessment is set aside and the matter is remitted back to the first respondent for enquiry under Section 6A(2) of the Act after issue of notice and after affording an opportunity o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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