TMI Blog2018 (2) TMI 122X X X X Extracts X X X X X X X X Extracts X X X X ..... of M/s.Hindustan Petroleum Corporation Ltd. v. The Deputy Commissioner (CT) [2016 (12) TMI 313 - MADRAS HIGH COURT]. In the said case, the writ petitions were filed challenging the assessment orders under the CST Act and the TNGST Act by which the assessing officer disallowed the stock transfer effected by the petitioner therein to their depot at Tada, State of Andra Pradesh. The Court considered various decisions and held that the assessing officer in the said case misdirected himself in not posing a right question for arriving at a right conclusion. The reasons assigned in the impugned order with regard to finality of the Form H declaration is incorrect. This writ petition is partly allowed, in so far as it relates to enquiry into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rm F declaration without embarking upon any other exercise. The finality attached to Form F declaration has been subject matter of consideration in several matters before this Court as well as the other High Courts and the Hon'ble Supreme Court. 4.I had an occasion to consider a similar issue in the case of M/s.Hindustan Petroleum Corporation Ltd. v. The Deputy Commissioner (CT) in WP.Nos.39501 to 39505 of 2015 dated 07.11.2016. In the said case, the writ petitions were filed challenging the assessment orders under the CST Act and the TNGST Act by which the assessing officer disallowed the stock transfer effected by the petitioner therein to their depot at Tada, State of Andra Pradesh. The Court considered various decisions and held ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the assessing authority under Section 6A(2) of the Act, is certainly for him to decide. It is his duty to verify and satisfy himself that the particulars contained in the declaration furnished by the dealer are true . As a quasi-judicial authority, the assessing authority should act fairly, and reasonably in the matter. During the course of the enquiry, under Section 6A(2) of the Act, it is open to the assessing officer to require the dealer to produce relevant documents or other papers or materials which are germane or relevant, to find whether the particulars contained in the declaration (F forms) are true . It is not possible to specify the documents or other materials or papers that may be required, to be furnished in all situations ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods is otherwise than by way of sale. Therefore, he has to prove that the particulars contained in form F are true. In the event he fails to prove that the particulars mentioned in form F are true and no other material evidence is placed before the authority to support the stand of the dealer that the transfer of goods is otherwise than by way of sale, the decision or inevitable result would be that the transfer of goods is by way of sale in the course of inter-State trade or commerce, as such, it is exigible to sales tax under tax CST Act. (ii) The enquiry required to be made under section 6A(2) of the CST Act is confined to find out the truth or otherwise of the particulars contained in form F and for this purpose other eviden ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held has follows: 2..........The Tribunal has concluded that there was no contract pursuant to which the goods had moved to destinations outside the State and that in fact the goods were moved as stock transfers from the assessee's factory to the branch office outside the State. It has also held that the local sales tax had been paid on the local sales effected in the State where the assessee maintained depots. The essential ingredients of the contract of sale pursuant to which the goods could be said to have been moved being absent and the existence of such a contract also not having been inferred from the proved facts. It is not possible to accept the contentions for the Revenue that the transactions though subject to sales tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of Andhra Pradesh. Further, the certificate records that to substantiate their claim, they furnished the copies of assessment orders and Form-F issued to Chennai State for the assessment years 1994-95 to 1998-99. 13.The effect of the said certificate should also be examined by the respondent while conducting the enquiry on the Form-F Declaration filed by the petitioner, as explained by the Hon'ble Supreme Court as well as the Hon'ble Division Bench of this Court, in the above referred decisions. 14.The above reasoning is sufficient to hold that the respondent has misdirected itself in not posing a right question for arriving at a correct conclusion. Had the respondent examined the correctness of Form-F Declaration and cond ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
