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Sagittarians International Ltd. Versus The Deputy Commercial Tax Officer

2017 (10) TMI 488 - MADRAS HIGH COURT

Re-determination of the turnover in respect of the stock transfer - Form 'F' Declaration - whether such documents can be insisted upon, and what would be the scope of enquiry that could be conducted by the Assessing Officer on submission of Form 'F' Declaration? - Held that: - if a declaration is filed and on an inquiry made pursuant thereto, or in furtherance thereof, the particulars furnished are found to be correct by the Assessing Authority, the result thereof, which is evidenced by the expr .....

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ment contained in the State Tax Law. e.g., Section 16 of the TNGST Act, 1959. - There is no allegation of fraud, misrepresentation, collusion levelled by the respondent against the petitioner/dealer. In the absence of such allegation, the scope of enquiry cannot be extended to conduct roving enquiry in the matter and such, enquiry, at best, can be conducted only on the ground of fraud, or misrepresentation, or collusion, etc - petition allowed in part. - Writ Petition No.15858 of 2006, W.P.M .....

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les Tax, 1956 (in short 'CST Act') is before this Court, by way of this Writ Petition, being aggrieved by the re-opening of the assessment after a prolonged period of 15 years, which resulted in the impugned order being passed on 15.03.2006 for the assessment year 1999-00 under the CST Act. 21. Though they are several issues raised in the impugned order, the challenge in this Writ Petition is only with regard to the re-determination of the turnover in respect of the stock transfer, which .....

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isbelieved the Form 'F' Declaration produced by the petitioner, but has directed the petitioner to produce certain other contemporaneous record to support Form 'F' Declaration. 2.3 Now, the question would be as to whether such documents can be insisted upon, and what would be the scope of enquiry that could be conducted by the Assessing Officer on submission of Form 'F' Declaration. This issue has been set out by the Hon'ble Supreme Court, in the case of (Ashok Leylan .....

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at there has been a mere error of judgment. It cannot also be reopened under the sales tax law of the State concerned, when the order has been made under the Central Sales Tax Act. Section 9 (2) of the Central Sales Tax Act is subject to the other provisions of the Act, which would include section 6 -A (2). ''Subject to'' is an expression, whereby, limitation is expressed. The order, in which, a finding is given that the movement of the goods was occasioned by reason of transfer .....

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