9911796707
TMI Blog1979 (11) TMI 233X X X X Extracts X X X X X X X X Extracts X X X X ..... ly consisted of acting as commission agent and that as commission agent he receives goods for sale on orders from various principals who are located at different places outside Madhya Pradesh. According to the petitioner, when any dealer consigns goods from one State to another State and the movement of goods is occasioned otherwise than as a result of sale then the consignor is not liable to pay any tax under the Central Sales Tax Act (hereinafter referred to as the "Central Act") provided he complied with section 6A(1) of the Central Act. Under section 6A(1) of the Central Act, the dealer has to produce a declaration in the prescribed form from the person receiving the goods in the other State and the form to be furnished by the person re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Act and supply F form book to the petitioner. 3.. The respondents in their return alleged that after the registration certificates were granted in the name of the petitioner certain complaints were received and, on enquiry, it was discovered that the petitioner is merely a namelender and one Iswardas, son of Choithram has obtained the said certificate of registration in the name of the petitioner with a view to escape payment of sales tax. It was, therefore, contended that as there was likelihood of misuse of the F forms by the petitioner, respondent No. 2 had to exercise strict vigilance and utmost caution in issuing the same to the petitioner. The respondents submitted that on 15th September, 1978, the petitioner applied for one book ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issued F forms according to his actual requirement. It was further stated that the petitioner's counsel argued that according to the rules the petitioner could make payment for the tax for the month of October up to 10th November, 1978. It was further stated that on 10th November, 1978, the petitioner informed respondent No. 2 in writing (annexure RAI) that he will not pay tax on the sale of goods which have been received by him on consignment till complete F forms book is issued to him. It was further stated that on 16th November, 1978, the petitioner informed respondent No. 2 that he has paid the tax for the month of October, 1978, amounting to Rs. 10,000 on 15th November, 1978. He, therefore, requested that F forms book be issued to hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no longer exists. From the orders of the Sales Tax Commissioner (R-I and R-III) it appears that the Sales Tax Officer has not passed any final order on the application of the petitioner for supply of F forms. By R-I dated 18th September, 1978, the Sales Tax Officer supplied one F form for the time being. It is clear from the order that no final order was passed by him. By R-III dated 28th November, 1978, the Sales Tax Officer informed the petitioner that he did not remain present on 16th November, 1978, (sic) regarding supply of forms to him. He was, therefore, directed to produce the challan for payment of tax for the month of October and to attend his office with the particulars of goods received in the relevant month so that his applicat ..... X X X X Extracts X X X X X X X X Extracts X X X X
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