2009 (4) TMI 903

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... f the Central Sales Tax (Orissa) Rules in relation to transactions for which form F was furnished. Further, the High Court has failed to consider the challenge to the order of reassessment by the appellant- corporation on the ground that it was a case of change of opinion. Lastly, we find merit in the contention advanced on behalf of the appellant-corporation that looking to the magnitude of the matter including the demand the assessing authority ought to have given more time to the appellant-corporation for producing the relevant documents. In this case the impugned order of reassessment dated February 19, 2007 is virtually an ex parte order.
KAPADIA S.H. AND AFTAB ALAM, JJ. ORDER Leave granted. The appellant-Indian Oil Corporation i .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tock transfer and not by inter-State Sale. The assessing authority vide its order dated March 31, 2005 held that the appellant-corporation could not provide any evidence in support of form F and consequently the assessing authority recorded a finding of escapement of turnover from tax. Aggrieved by the decision of the assessing authority, the appellant-corporation preferred statutory appeal before the first appellate authority which dismissed its appeal vide order dated February 15, 2006 on the ground that no relevant documentary evidence has been produced to prove that the goods stood despatched to outside the State on stock transfer basis. Being aggrieved, the appellant-corporation preferred second appeal to the Tribunal. Similarly, the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 6, is in two parts. The first part mandates that the burden of proof is on the dealer to prove that the movement of the goods to any other place of his business is occasioned otherwise than by way of sale(s). The second limb of section 6A of the CST Act stipulates that the dealer is permitted to discharge the burden of proof by furnishing declaration as prescribed in form F along with evidence of despatch of such goods. Under section 6A(2) of the CST Act it is, inter alia, provided that if the assessing authority is satisfied after making such enquiry as he may deem necessary that the particulars contained in the declaration are true he may, at the time of the assessment of tax, make an order to that effect and thereupon the movement of goo .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X