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TMI Blog2013 (5) TMI 455X X X X Extracts X X X X X X X X Extracts X X X X ..... f a disinfectant product, by name "Domex". – Held that - Matter remanded back to the Appellate Tribunal to decide the issue of classification together, but the issue of "F" Forms by separate order within a period of three months thereafter. - S.T.Rev.Nos.110, 116, 117, 121, 122, 130 & 133 of 2010 - - - Dated:- 21-8-2012 - MR. THOTTATHIL B.RADHAKRISHNAN MR. K.VINOD CHANDRAN JJ. APPELLANT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, by name "Domex". 3. S.T.Rev.Nos.121 and 130 of 2010 are filed by M/s. SC Johnson Products Ltd., with respect to C.S.T. and K.G.S.T. assessments for the year 2002-03. The question of law raised was whether the rejection of 'F' Forms by the Assessing Officer was proper, since the entire stock transfer was supported by statutory forms. Again the question raised is intrinsically linked with the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . However, the issue of rejection of "F" Forms and the consequential denial of exemption as also additions with respect to variation in figures in the statutory forms, are necessarily issues on facts available in each case, on which the law has to be applied. The Sales Tax Appellate Tribunal, as is provided by the statute which created it, is the final fact finding authority. Revisions challengi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... icular assessee's case is resorted to, that too only in the event of there being common issues. The Appellate Tribunal, we reiterate, is the last fact finding authority. Rejection of "F" Forms cannot be a common issue, since it would depend on the facts of each case, though the law on the subject is uniform. 7. In view of what has been stated above, we remand the matters to the Appellate Tribuna ..... X X X X Extracts X X X X X X X X Extracts X X X X
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