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TMI Blog2011 (7) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... corded findings that in respect of the job-work of ₹ 1,26,23,771 neither form F has been produced nor other evidence has been produced on which the job-work may be verified - Held that:- From the assessment order, we find that the assessing authority has taken into account the judgment of this court and has not accepted only those transactions where the documents, or other evidence with rega ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ries Pvt. Limited v. State of U.P.) in this court challenging the assessment order on the transactions which, according to the petitioner, were job-work and on which form F of the Central sales tax was not being issued. We had allowed the writ petition along with bunch of the writ petitions on December 1, 2009, with the following directions: We have taken into account the submissions, the judg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and submit before the assessing authority a certified copy of this judgment in six weeks to complete the assessment proceedings with regard to such transactions only, on its own merits, after examining the transactions between the parties, and keeping in mind that the assessee is not in a position to obtain form F for no fault of his; and (2) In the cases where the assessee has been subjected ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the transactions, which were claimed by it to be by way of job-work, and on which the goods were not transferred. By the impugned order the assessing authority has accepted all those transactions on which form F was produced and has recorded findings that in respect of the job-work of ₹ 1,26,23,771 neither form F has been produced nor other evidence has been produced on which the job-wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vail of the statutory remedy of appeal against the assessment order. The writ petition is dismissed on the ground of availability of statutory alternative remedy. If the petitioner files the appeal within a fortnight from today, the competent authority will consider the application for condonation of delay on its own merits taking into account the fact that the petitioner had filed the writ pet ..... X X X X Extracts X X X X X X X X Extracts X X X X
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