2017 (4) TMI 1199 - HC - VAT and Sales Tax

Issuance of F-forms - necessity for the Petitioner having to bifurcate the F forms arose as a result of the creation of the separate State of Telangana & Andhra Pradesh. The Petitioner further points out that there is no tax effect as far as the Govt. of NCT of Delhi is concerned - Held that - The facts and circumstances of this case are similar to the one in which the decision in Ingram Micro India Pvt. Ltd. Vs. Commissioner, Department of Trade & Taxes 2016 (2) TMI 244 - DELHI HIGH COURT , where on similar issue it was held that Respondent No. 2 was not justified in declining to issue C-Forms to the Petitioner - the DVAT Department will issue to the Petitioner the requisite F form - petition allowed - decided in favor of petitioner.

Summary

Issues Involved:
Petition seeking direction for issuance of F forms with bifurcated details for Andhra Pradesh and Telangana, revision of DVAT returns, examination of records, issuance of writ of mandamus for obtaining F forms with separate registration numbers and addresses.

Analysis:

1. The petitioner sought directions for the issuance of F forms with bifurcated details for the states of Andhra Pradesh and Telangana or permission to revise DVAT returns to correct discrepancies in stock transfer details for a specific period. The petitioner highlighted the necessity for bifurcation due to the creation of separate states and emphasized that there was no tax effect on the Government of NCT of Delhi. However, the petition lacked the consolidated quantity in value of the stock transfer from both states due to TIN number issues resulting from the bifurcation.

2. The court noted the similarity of the case with a previous decision in Ingram Micro India Pvt. Ltd. vs. Commissioner, Department of Trade & Taxes. Based on this precedent, the court disposed of the writ petition by directing the DVAT Department to issue the required "F" forms to the petitioner. If an indemnity bond was required, the DVAT Department was instructed to communicate this to the petitioner within two weeks and issue the F forms within three weeks from the communication.

3. The judgment was delivered by S. Muralidhar and Najmi Waziri, JJ. The court's decision was based on the principles established in the earlier case of Ingram Micro India Pvt. Ltd., ensuring that the petitioner receives the necessary F forms with bifurcated details for Andhra Pradesh and Telangana, resolving the issues raised in the petition effectively.