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TMI Blog2011 (4) TMI 1244X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority is erroneous, contrary to statutory provisions and liable to be set aside. Accordingly, the impugned order is hereby set aside. Matter is remitted back to the appellate authority to follow any of the modes that is set out above in this order and then pass appropriate orders. - Writ Appeal Nos. 2459, 2460 of 2011 - - - Dated:- 5-4-2011 - KUMAR N. AND RAVI MALIMATH, JJ. For the Appellant : Vikram A Huilgol, For the Respondents : Smt. S. Sujatha, Additional Government Advocate, The judgment of the court was delivered by N. KUMAR J. The assessee has preferred this appeal against the order passed by the learned single judge dated February 10, 2011 (Tropicana Beverages v. State of Karnataka) in W.P. No. 48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be received. The assessing authority proceeded to assess the tax, granted exemption in respect of the amounts which are covered upon form F and called upon the assessee to pay taxes in respect of transfer of stock which was not supported by form F. Thus, the assessing authority proceeded to pass orders under section 9(2) of the CST Act. Aggrieved by the two orders which are passed, the assessee preferred a statutory appeal under section 62 of the KVAT Act. The appellate authority by the impugned order has dismissed the appeal on the ground that it is not maintainable in view of section 18A(1) of the CST Act. Aggrieved by the same, the assessee has preferred the writ petition which was rejected. Hence this appeal. 3. The learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at section, may notwithstanding anything contained in the general sales tax law of the appropriate State, prefer an appeal to the highest appellate authority of the State against such order: Provided that any incidental issues including the rate of tax, computation of assessable turnover and penalty may be raised in such appeal. Section 6A(2) and (3) reads as under: In the Central Sales Tax Act, 1956 (74 of 1956) (hereinafter referred to as the Central Sales Tax Act), in section 6A: (a) in sub-section (2) for the portion beginning with the words are true, he may and ending with the words declaration relates shall , the words are true and that no inter-State sale has been effected, he may, at the time of, or at any time befor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al. The said provision has no application to a case where the assessee claims exemption and to substantiate the said claim, he does not produce form F. The enquiry that is contemplated under sub-section (2) of section 6A is an enquiry regarding the correctness of the particulars contained in the declaration. When there is no form F, the question of conducting an enquiry to find out the correctness of the particulars contained in the said form does not arise. 9. In the instant case, a perusal of the impugned order makes it clear that order vide annexure A dated April 27, 2010 for the period 2007-08 shows the value of F forms filed is ₹ 1,16,24,187 which is accepted by the assessing authority. The assessee is directed to pay taxes in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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