TMI Blog2020 (3) TMI 816X X X X Extracts X X X X X X X X Extracts X X X X ..... d the dealer to produce relevant document and material and other evidences to prove that the said transaction was not a sale on which the Central Sales Tax cannot be levied. The Supreme Court has given liberty to the dealer to appear and submit before the assessing authority the material from which it can be determined as to the nature of the transaction and the assessing authority after considering the entire material would come to a finding as to whether provisions of Central Sales Tax would be applicable under said transaction or not. It is directed that the revisionist will appear and submit before the assessing authority alongwith a certified copy of this judgement in six weeks to complete the assessing proceedings with regard t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Sales Tax Act 1956, on the ground that the said goods were not accompanied by Form- F and he levied Central Sales Tax at the rate of 10% of the total value of the job work. The revisionist preferred an appeal before the Joint Commissioner (appeals)- V, Trade Tax, which was rejected by means of an order dated 08.10.2007 and confirmed the order passed by the assessing authority. The revisionist thereafter preferred second appeal under Section 10 of U.P. Trade Tax Act before the Trade Tax Tribunal, Bench- 2, Ghaziabad which was rejected by means of the judgement impugned in this revision. The only ground for rejecting the appeal preferred by the revisionist is that for the goods which were sent by the revisionist outside the State, he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re on which the dealer cannot produce Form- F is no longer res-integra and has considered by the Hon'ble Supreme Court in the case of M/s Ambica Steels Limited Vs. State of U.P. Others in (Civil Appeal No. 4970 of 2008) decided on 31st March, 2009, as under:- We are informed that certain State (s) within whose jurisdiction the transferee is located is/are not issuing F Forms. In such an eventuality it would be open to the Assessing Officer to complete re-assessment proceedings on its own merits after examining the transaction between the parties, keeping in mind the circumstance that the assessee is not in a position to obtain the F Form, for no fault of his The perusal of the aforesaid judgement of the Hon'ble Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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