9911796707
TMI Blog2009 (11) TMI 827X X X X Extracts X X X X X X X X Extracts X X X X ..... of petitioner is that the assessee should not be held liable for want of form F, if on the basis of other evidence in this regard, he is in a position to prove that the transaction in question is not inter-State sale, but it is only a transaction of consignment - Held that: - this court is of the view that it is open for the petitioner to agitate this issue before the pending proceedings and esta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aid provision is void and violating articles 14 and 19(1)(g) of the Constitution of India. Heard Mr. K.H. Kaji, learned senior advocate, appearing with Mr. Manish K. Kaji, learned advocate for the petitioner. The petitioner has filed this petition after its Tax Appeal No. 1205 of 2009 is dismissed by this court on July 30, 2009. Mr. Kaji has submitted that the said tax appeal was dismissed on fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hin which the transferee was located did not issue F forms, it would be open to the assessing officer to complete the reassessment proceeding on its own merits after examining the transaction between the parties, keeping in mind the circumstances that the assessee was not in a position to obtain form F for no fault of his." He has, therefore, submitted that the assessee should not be held li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Sales Tax Appellate Authority and the petitioner has already filed such appeal. In this view of the matter, at present two different proceedings are already pending, one before this court by way of a review petition and another by way of an appeal before the Central Sales Tax Appellate Authority. The court, therefore, does not entertain this petition. However, following the judgment of the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
