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TMI Blog1987 (2) TMI 484X X X X Extracts X X X X X X X X Extracts X X X X ..... l. It, however, succeeded before the Tribunal. The Tribunal upset the views of the original and appellate authorities holding that when the Revenue has failed to adduce any evidence to show that the transactions were covered by inter-State sales, the burden was not on the assessee to show that the sales were branch transfer. Mere despatch of goods from Orissa to outside the State was not exigible to Central sales tax. The Revenue could assess the sales turnover if it proved that the transactions were inter-State sales. 3.. Inasmuch as the Central sales tax is not leviable in respect of transactions of transfer of goods from a head office or a principal to a branch or an agent or vice versa as these do not amount to sales, dealers evaded tax by showing genuine sales to third parties as transactions of transfer. With a view to plugging this loophole, section 6-A was incorporated into the Central Sales Tax Act, 1956 providing that the burden of proving that the transfer of goods in such cases was otherwise than by way of sale would lie on the dealer who claimed exemption from tax on the ground that there was in fact no sale. The notes on clauses accompanying the statement of objec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bunal, therefore, was not right in holding that the Revenue was to prove the inter-State sale even if no evidence was adduced by the assessee in support of the claim of branch transfer. As we have said, the burden is on the assessee. The section is in clear and categorical terms and having regard to the purpose of incorporation of section 6-A, it does not admit of any controversy. Answer to question No. (i) is, therefore, in the negative. 4.. Whether branch transfer can be proved by other evidence-even without filing the prescribed F forms? Section 6-A(1) provides that where any dealer claims certain movement of goods from one State to another was not occasioned by reason of sale, for that purpose, he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may permit, a declaration duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods and as provided in sub-section (2), if the assessing authority is sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rdingly. S.C. MOHAPATRA, J.-I agree. Reference answered accordingly. Appendix [The judgment of R.B. LAL, J., Of the Allahabad High Court in Commissioner of Sales Tax, U.P. v. Agra Food Product Private Ltd. (S.T.R. No. 38 of 1983 decided on 19th January, 1984) is printed below: ] COMMISSIONER OF SALES TAX v. AGRA FOOD PRODUCT PRIVATE LTD. R.B. LAL, J.-This revision by the Commissioner, Sales Tax, U.P. is directed against the judgment and order of the Sales Tax Tribunal, Kanpur Bench, dated 12th October, 1982, in so far as it relates to question of inter-State sales by the assessee under the provisions of the Central Sales Tax Act (briefly the Act). The assessee-opposite party carries on business of manufacture and sale of oil and oil cakes, besides some other business, which is not relevant for the present revision. For the assessment year 1976-77, the assessee disclosed some inter-State sales and some consignment sales in respect of oil, for purposes of the Act. The assessing authority did not accept the consignment sales and treated them as inter-State sales and determined sales tax accordingly. The assessee appealed, but the Assistant Commissioner (Judicial), Sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... A or in rule 12 to indicate that form F is intended by the legislature to be the only method of discharging the burden that lies on the dealer. No other provision of law has been brought to my notice which may indicate that declaration in form F is the only method which has to be adopted by the dealer to discharge the burden which lies on him. In my view the provision for furnishing a declaration in form F is only an enabling provision and it does not exclude other modes of discharging the burden. In this connection reference may also be made to a circular letter dated, New Delhi, 22nd January, 1974, issued by the Deputy Secretary to the Government of India to all the Finance/Revenue Secretaries of all State Governments and the Union Territories. This circular has been brought to my notice by the learned counsel for the assessee-opposite party. In this circular the provision regarding declaration in form F has been considered, and, inter alia, it has been said: "In other words, the dealer will have the option to discharge the onus to the satisfaction of the sales tax authorities in any other manner." Thus, the legal position is that the dealer can discharge the burden which l ..... X X X X Extracts X X X X X X X X Extracts X X X X
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