9911796707
TMI Blog1988 (4) TMI 411X X X X Extracts X X X X X X X X Extracts X X X X ..... orrect? (2) Whether, on the facts and in the circumstances of the case, the Member, Additional Sales Tax Tribunal, was correct in holding that production of declaration in form F is not mandatory and the assessee-dealer is permissible to adduce alternative evidence in place of production of such declaration in form F in support of its claim of tax relief?" 2.. Facts may be stated. The dealer carries on business of purchasing paddy inside the State and after converting the same into rice in its rice mill at Chandabali, it sells the same in course of inter-State trade and commerce. In the assessment year, 1978-79 it disclosed turnover of Rs. 2,57,204 in respect of sale of rice to unregistered dealers in course of inter-State trade and com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on has been referred. The State of Orissa, represented through the Commissioner of Sales Tax filed another application for reference with regard to the mandatory nature of production of declaration in form F for branch transfers and at its instance, the second question has been referred. 4.. So far as the second is concerned, the matter is no longer res integra in view of the decisions reported in [1987] 67 STC 262 (Orissa) (State of Orissa v. Orissa Small Industries Corporation) and [1988] 68 STC 153 (Orissa) (State of Orissa v. Ramnarayan Sitaram). It was held that under section 6-A of the Central Sales Tax Act, form F was not conclusive proof that the interState transfers were otherwise than by way of sale. The assessing officer has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter-State trade or commerce.(2-A) Notwithstanding anything contained in sub-section (1-A) of section 6 or sub-section (1) or clause (b) of sub-section (2) of this section, the tax payable under this Act by a dealer on his turnover in so far as the turnover or any part thereof relates to the sale of any goods, the sale or, as the case may be, the purchase of which is, under the sales tax law of the appropriate State, exempt from tax generally or subject to tax generally at a rate which is lower than four per cent (whether called a tax or fee or by any other name), shall be nil or, as the case may be, shall be calculated at the lower rate. * * * 15.. Restrictions and conditions in regard to tax on sale or purchase of declared goods within ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold to unregistered dealers in course of inter-State trade and commerce was procured out of the paddy purchased in the State and converted into rice by milling process in the dealer's rice mill at Chandabali. Therefore, it is not possible to look to any other material while exercising power of reference, so as to hold in favour of the dealer that the rice sold in course of inter-State trade and commerce was procured out of the paddy purchased inside the State by milling process. In this connection, reference is made to two decisions of the Andhra Pradesh High Court reported in [1979] 43 STC 183 (Aitha Narasaiah Co. v. State of Andhra Pradesh) and [1986] 61 STC 208 (State of Andhra Pradesh v. Srinivasa Trading Co.). In the first case, pl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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