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TMI Blog2011 (5) TMI 886X X X X Extracts X X X X X X X X Extracts X X X X ..... aid Act. In view of the above, rejection of the prayer of the petitioner for issuance of form F is not required to be interfered with and accordingly the same is not interfered with. - W.P. (C) No. 210 of 2011 - - - Dated:- 31-5-2011 - SAHA U.B. J. Dr. A.K. Saraf, Senior Counsel assisted by B.N. Majumder, Ms. S. Datta, A.K. Sharma and A. Goyal for the petitioner N.C. Pal, Government Advocate, for the respondents JUDGMENT The instant writ petition is filed by the petitioner, a pro-prietorship-firm, to quash the order dated February 5, 2011, passed by the Superintendent of Taxes, Charge VI, respondent No. 3 herein, whereby the prayer of the petitioner for issuance of the form F was rejected stating, inter alia, that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... principal form F which would signify that he is receiving those goods on transfer. This form F is issued under rule 4C of the Central Sales Tax (Delhi) Rules, 1957. It has also been noted that neither of the provisions of the Central Sales Tax Act or Rules framed thereunder empowers the sales tax authority to refuse the issue of F forms. The sales tax authorities are concerned with the safeguarding of the revenue under the Act. The Central Sales Tax Act is distinct and separate from the Delhi Sales Tax Act. Merely because it is the officers appointed under the Delhi Sales Tax Act who administer the provisions of the Central Sales Tax Act, would not empower those officers to take recourse to the provisions of the Delhi Sales Tax Act for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr. Pal, when a dealer wants to purchase some goods from another State for selling the same in the State of Tripura, he is not entitled to get form F as the same does not cover by the provisions of section 6A of the CST Act. In support of his aforesaid contention, he placed relevant application which has been perused by this court and the same has also been shown to Dr. Saraf. Dr. Saraf on perusal of the same has submitted that the petitioner is not aware about the provisions of law and probably considered that stock transfer also comes within the provision of sale. This court has also gone through the judgment of the Delhi High Court in R.H. Enterprises [1992] 85 STC 251 (Delhi). The fact of that case is totally different than the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said purpose, the matter can be closed with an observation that if an agent, a registered dealer under section 7 of the Central Sales Tax Act, applied for issuance of form F for transferring the stock from his principal staying at the outside State, the sales tax authority should consider it in accordance with law and they should not ask for registration of the principal in the State of Tripura being the principal has already been registered in other State under section 7 of the Central Sales Tax Act. This court is of further opinion that the aforesaid submission of Mr. Saraf has some force. Therefore, when an agent would make an application seeking issuance of form F, then the sale tax authority should first enquire whether he is g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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