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JMD Chain Stores Ltd. Versus State of Bihar through the Commissioner of Commercial Taxes, Bihar

2016 (10) TMI 658 - PATNA HIGH COURT

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 goo .....

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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 such transfer will be exempt from payment of tax on furnishing of Form "F". Therefore, unless .....

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it 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. Vik .....

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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 g .....

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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 .....

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e Supreme Court in the case of Ambica Steels Ltd. vs. State of U.P. & Ors., (2009) 14 SCC 309. 6. As per the argument raised by the learned counsel for the petitioner, Form F was not supplied by the Tax Authorities located within the State of Jha .....

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n which may support the transfer of the goods from State of Bihar to State of Jharkhand. 7. We do not find that the requirement of Form F in terms of CST Act can be substituted with other documents in support of proof of transactions from one branch .....

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on furnishing of Form F‟. Therefore, unless the Form F is furnished, the petitioner would not be entitled to any tax credit. The petitioner cannot rely upon other documents of transactions in support of its plea of Branch transfer. 8. The orde .....

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