9911796707
TMI Blog2007 (3) TMI 695X X X X Extracts X X X X X X X X Extracts X X X X ..... the second respondent in its proceedings in T.A. No. 926/99, quash the order therein dated December 29, 2000 and further direct the second respondent to disputed transactions be exempted under section 6A of the Central Sales Tax Act, 1956 as stock transfers. The prayer in Writ Petition No. 8244 of 2001 is for the issuance of a writ of certiorarified mandamus to call for the records of the seco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f State of Tamil Nadu v. Shree Murugan Flour Mills (P) Ltd. The former reported in [1999] 115 STC 626 and the latter in [2005] 142 STC 399. In the former case, the assessee therein was a manufacturer of sun arc electrodes, having its head office at Coimbatore and branch offices at Bangalore and Bombay. It had appointed a dealer at Bangalore and in the dealership agreement, it was stated, inter ali ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sales and taxable, which has been rejected by the court by giving reasons. The latter case is that under sub-section (1) of section 6A of the Central Sales Tax Act, 1956 and form F prescribed in rule 12(5) and the first proviso thereto, there is no need that all the agencies should necessarily be evidenced by a document in writing. But upon perusing the materials, I find how these judgments a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g before the Tribunal, the petitioner produced copies of the records. The scrutiny of form F filed before the Tribunal would reveal that the goods which were sent were only semifinished goods, whereas the corresponding invoices revealed that the goods transferred were finished goods. This serious infraction has been taken note of. That apart, the form F did not contain the details of the movem ..... X X X X Extracts X X X X X X X X Extracts X X X X
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