2002 (9) TMI 830

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..... ct of stock transfer made to the branch. According to the petitioner, the petitioner has produced F form in terms of section 6-A of the Central Sales Tax Act, 1956 and therefore, the authorities below including the Tribunal are not justified in disallowing exemption. Counsel for the assessee Sri Jose Joseph contended that apart from form F declaration the petitioner has also furnished declaration .....

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..... nd contended that F form declarations are sufficient to establish stock transfer. It is not in dispute that the burden of proof to prove stock transfer under section 6-A of the Central Sales Tax Act is on the dealer claiming it. In other words, the department is entitled to assume in the absence of proof of stock transfer that transfer of such goods is under contract of sale and is assessable unde .....

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..... ds under cover of delivery note in form No. 26, the check-post authorities at the border would have affixed the seal when it leaves the boundary of State of Kerala and also when it reaches the border of the other State. We do not know why a limited company which is also a registered dealer, adopted this method for transport of goods without being accompanied by a statutory document. The Tribunal .....

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..... been no difficulty for the petitioner and for that matter any dealer to obtain a check-post seal on the document accompanying transport of goods to be produced before the assessing authority at the time of claiming exemption on stock transfer. Therefore, we generally feel that the Tribunal and the authorities below rightly declined to act on the basis of a mere F form produced by the petitioner. .....

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..... the circumstances and in the absence of any documents to prove physical transfer of goods across the boundary, we feel there is nothing wrong in the Tribunal's order. At this distance of time the petitioner cannot ask for time for production of documents. The same plea was made before the Tribunal which was turned down by the Tribunal. We feel the documents which could not be produced before th .....

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