TMI Blog2016 (10) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... m State of Bihar to State of Jharkhand? - Held that: - the requirement of Form “F” in terms of CST Act cannot be substituted with other documents in support of proof of transactions from one branch of the petitioner in the State of Bihar to the State of Jharkhand. If the law requires a particular thing to be done in a particular manner, it can be done in that manner alone. The requirement is that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f leather ware. The subject matter of challenge in C.W.J.C. No.8899 of 2016 pertains to Assessment Year 2010-2011 and C.W.J.C. No.8900 of 2016 pertains to Assessment Year 2011-2012. 3. Proceedings under Bihar Value Added Tax Act, 2005 (hereinafter referred to as the VAT Act ) were initiated against the petitioner and after giving opportunity of hearing, orders of assessment were passed on 29th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gument raised by the learned counsel for the petitioner, Form F was not supplied by the Tax Authorities located within the State of Jharkhand. On such Form being supplied, the petitioner shall be exempted from the liability of paying tax. But the question is that whether in the absence of Form F‟, the petitioner can be given credit on the basis of other documents of transaction which may ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the effect that the petitioner be given an opportunity to satisfy the respondents-authorities by producing the necessary Form in the matter at subsequent stages of the assessment proceedings. Such mandate of law is not an issue, as Form F can be produced at any stage of assessment proceedings, but the fact is whether any other document other than Form F can be said to be relevant for giving ..... X X X X Extracts X X X X X X X X Extracts X X X X
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