2013 (2) TMI 647 - HC - VAT and Sales Tax

Summary

Issues involved: Delay in filing appeal, challenge to assessment order under Central Sales Tax Act, production of form F for branch transfers outside State.

Delay in filing appeal: The court condoned the delay of 21 days in filing the appeal based on the reasons stated in the application.

Challenge to assessment order under Central Sales Tax Act: The appellant challenged the assessment order which imposed a tax demand of Rs. 15,79,459 under the Central Sales Tax Act. The dealer had claimed branch transfers outside the State of Rs. 72,61,876.70, but in the absence of form F, the order was treated as a sale without C forms and taxed at 12.5%.

Production of form F for branch transfers outside State: The appellant sought to produce form F for seeking the benefit of branch transfers outside the State under the Central Sales Tax Act. The court referred to a previous case where the assessing authority was directed to assess the genuineness of documents/forms in question and pass an appropriate order if the documents were found to be fabricated.

Judgment: The court set aside the orders passed by the Assessing Authority, Joint Excise and Taxation Commissioner (Appeals), and Haryana Tax Tribunal. The matter was remanded back to the Assessing Authority with liberty for the dealer to produce form F amounting to Rs. 72,61,876.70. The Assessing Authority was instructed to examine the documents and grant the benefit of branch transfers if found genuine. However, if the documents were fabricated, the dealer would be penalized as per provisions of the Haryana Value Added Tax Act.