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TMI Blog2016 (3) TMI 385X X X X Extracts X X X X X X X X Extracts X X X X ..... as no failure to discharge the burden, such shall be an essentially a question of fact and not the question of law as sought to be canvassed. The second ground contended that, as it was not a case of transfer of stock and therefore, no declaration was required to be filed, in our view, cannot be accepted on the face of Section 6-A of the CST Act more particularly when on facts there is a finding that, the appellant has failed to discharge the burden by placing valid material to show that the goods were not transferred to any other place of business or to his agent or his principal. The petition does not deserves to be entertained. Hence, dismissed. - Decided against the appellant. - STRP No. 70/2016 - - - Dated:- 17-2-2016 - Jayant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are of the view that only above referred question no.4.2 may arise for consideration. 3. We have heard Mr.Venkatesh S.Arbatti, learned counsel for the petitioner. 4. The facts as appear from the record are that; on 18.12.2013 notice came to be issued by DCCT under Section 9(2) of CST Act seeking to carry out reassessment in relation to assessment year 2011-12. The petitioner filed reply to the proposition notice on 11.2.2014. Re-assessment order was passed by DCCT. 5. The petitioner filed appeals before JCCT under Section 62 of K-VAT Act challenging the said order. On 15.11.2014, the appeal was partly allowed in relation to Form No.`C' and the appeal was dismissed confirming the order of levy of tax, penalty and interest. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be containing the prescribed particulars the prescribed form obtained from the prescribed authority, along with the evidence of dispatch of such goods and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all purpose of this Act to have been occasioned as a result of sale. (2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub section (1) are true, and that no interstate sale has been effected, he may, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eemed for all purposes of the Act as a result of sale. The burden of proof has been clearly discussed by the Hon'ble High Court of Karnataka in the case between Harison and Company, Belgaum and the Additional Commissioner of Commercial Taxes, Belgaum Zone, Belgaum, reported in 2005 in (58) Kar.LJ 38A (HC) (DB). Therefore the appellant failed to prove his contention by adducing proper and valid materials before the AA. When he failed to do so, automatically the statute directs, that it should be treated as a sale. Accordingly the AA has acted and recomputed the tax, levied the tax, penalty and interest as per the statutory provisions. 7. Consequently, the appeal is dismissed. 8. The attempt on the part of the learned counsel for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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