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TMI Blog2017 (3) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... he first appellate authority as well as the Tribunal, deleting the amount of tax on the turnover of Rs. 20,98,400/-, in the absence of Form-F. The first appellate authority as well as the Tribunal were of the opinion that mere absence of Form-F would not be conclusive, and since the return of goods is substantiated by the assessee with reference to other materials, as such, the liability to pay tax upon such transaction would not arise. 3. It transpires that the assessee is engaged in the business of purchase and sale of readymade garments. For the relevant year 2010-2011, proceedings for assessment under the Central Sales Tax Act were initiated. The dealer received goods valued at Rs. 9,25,530/-. At the beginning of the assessment year, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view. It is submitted that the finding returned by the assessing authority has also not been reversed. It is also pointed out that Section 6-A was amended on 11th May, 2002, and a statutory presumption is drawn of sale in respect of stock transfer, which provision has completely been omitted from consideration. Learned Standing Counsel further submits that judgment of the Apex Court in M/s Ambica Steels Ltd. (supra) does not lay down any proposition supporting the view taken by the first appellate authority and the tribunal. 5. Before proceeding further, it would be appropriate to notice the provision contained under Section 6-A(1) of the Central Sales Tax Act, 1956, after its amendment, which is reproduced:- "Section 6-A. Burden of pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ior to the year 2002 would not be of any avail for the present purposes. The judgment of Orissa High Court delivered in 1988 would thus have no applicability. 7. So far as the judgment in M/s Ambica Steels Ltd. (supra) is concerned, it would be appropriate to reproduce the judgment itself:- "Shri Sorabjee, learned senior counsel appearing on behalf of the assessee, on instructions, states that the appellant - assessee will submit itself to the re-assessment proceedings initiated vide Show Cause Notice (see Annexure P-2). He further states that the assessee will file Form "F" with the Authority concerned within ten weeks from today. 2. On expiry of the period of ten weeks the Assessing Officer will take up re- assessment proceedings whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ambica Steels Ltd. (supra) was dealing with a case of re-assessment, in which the assessee undertook to submit Form-F, and in such circumstances, the Hon'ble Supreme Court was pleased to observe that proceedings for penalty and interest shall not be drawn. The Apex Court further took note of the facts that some of the States were not issuing Form-F, necessitating observations in that regard. It is not the case here that Form-F was ever applied and was not issued. The observation made in Para-5 cannot be construed as an expression of opinion by the Apex Court by whittling down the provisions of Section 6-A of the Act. Once a statutory presumption is drawn regarding sale in the absence of Form-F, and the assessee has not been able to put ..... X X X X Extracts X X X X X X X X Extracts X X X X
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