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TMI Blog2006 (10) TMI 410X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of the Sales Tax Appellate Tribunal, Chennai in T.A. No. 163 of 1998 and Cross Objection Petition No. 239 of 1998 dated September 28, 1999. The petitioner is a registered dealer on the file of the first respondent dealing in oil and oil cake during the relevant period, i.e., for the assessment year 1994-95. The petitioner has been effecting local sale as well as transferring the stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... consignment transfer or outright inter-State sale. The Tribunal has given the very same reason that has been given by the authorities below that there are some discrepancies in the serial number of form F. However, the other particulars stated in the form F has not been taken note of either for acceptance or for rejection, in this case, for rejection. Now, the law is well-settled that section 6A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by the Tribunal, the final fact-finding authority for consideration. The nature of enquiry sought to be made on the declaration form F filed by the petitioner has been stated in the decided case, the last of which is in the case of Ashok Leyland Ltd. v. State of Tamil Nadu [2004] 134 STC 473. Such an exercise has not been made in this case. Hence, I am of the view that the matter requires reco ..... X X X X Extracts X X X X X X X X Extracts X X X X
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