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TMI Blog2011 (10) TMI 557X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal No. 597 of 2011 for the assessment year 2008-09 under the U.P. Trade Tax Act and the Central Sales Tax Act, respectively. Brief facts of the revisionist's case are that the revisionist is a public limited company incorporated under the Indian Companies Act having its registered office at Mumbai and is engaged in manufacturing motor vehicles/motor chassis from its factory situate at Chinhat, Deva Road, Lucknow. The motor vehicles are taxable at single point, i.e., at the point of sale to consumer. During the assessment year 2008-09, certain stock was transferred by the revisionist-company to its branch office and consignment agents located outside the State of U.P. and as such, forms F are required to be issued under section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsfer but admittedly beyond time. The assessing authority also rejected the forms C on the ground that the Central Sales Tax Act has been amended with effect from October 1, 2005 and the revisionist was required to file the aforesaid forms by the end of next quarter in respect of which forms were issued under rule 12(7) of the aforesaid Rules, though the revisionist filed an application for extension of time for submission of balance form F and C and proof of export for 2008-09 on August 11, 2011. The counsel for the revisionists submits that admittedly, the form C and form F were not filed within the time, hence an application was filed but the assessing authority recorded a finding that no time was sought by the applicant for filing fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner, Commercial Taxes, has time and again clarified that the time for filing the forms can be extended by the assessing authority and the forms can be accepted even if filed beyond the time prescribed under the Rules. In support of the said submissions, reliance has been placed in the case of Dhan Prakash Cane Crusher v. Commissioner of Trade Tax [2002] 128 STC 654 (All); [2002 UPTC 634, where this court has specifically held that statutory forms can be filed in appeal also which could not be furnished before the assessing authority and accordingly, the matter was remanded for reassessment after accepting the said forms. On the other hand, Mr. Sanjay Sarin, learned standing counsel, submits that there is no illegality or infirmity i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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