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2016 (10) TMI 658 - PATNA HIGH COURT

2016 (10) TMI 658 - PATNA HIGH COURT - TMI - Exemption from payment of tax - Bihar Vat - Branch transfers / stock transfer - form F - whether in the absence of Form "F", the petitioner can be given credit on the basis of other documents of transaction which may support the transfer of the goods from 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 o .....

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ssed - decided against petitioner. - Civil Writ Jurisdiction Case No.8899 of 2016, Civil Writ Jurisdiction Case No. 8900 of 2016 - Dated:- 11-8-2016 - Hemant Gupta And Ahsanuddin Amanullah, JJ. For the Petitioners : Mr. D.V. Pathy, Advocate Mrs. Manju Jha, Advocate For the Respondents : Mr. Vikash Kumar JUDGMENT ( Per: Honourable Mr. Justice Hemant Gupta ) Heard learned counsel for the parties. 2. The petitioner is a Company engaged in the business of retail sale of leather ware. The subject mat .....

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etitioner is that the petitioner has affected Branch transfers between its different offices located other than in the State of Bihar, but since Form F has not been supplied by the other States, therefore, the levy of tax under Section 9(2) of the CST Act is not tenable and that the petitioner can prove the fact of transfer by other documents than only form F . 5. The petitioner relies upon an order passed by this Court in C.W.J.C. No.4130 of 2015 (Apollo Tyres Ltd. Vs. The State of Bihar & .....

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