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TMI Blog2017 (3) TMI 4X X X X Extracts X X X X X X X X Extracts X X X X ..... icer that F-Forms produced by the dealer were fake and forged one. Therefore, the dealer could not prove and/or substantiate that on the transactions in question the dealer is not liable to pay CST and/or could not prove that the transactions were not inter-State sale - it cannot be said that the authorities below have committed any error which calls for interference of this Court in excise of the appellate jurisdiction - appeal dismissed - decided against appellant. - TAX APPEAL NO. 1512 of 2010 With TAX APPEAL NO. 1518 of 2010 - - - Dated:- 17-2-2017 - MR. M.R. SHAH AND MR. B.N. KARIA, JJ. FOR THE APPELLANT : MR HARDIK P MODH, ADVOCATE FOR THE OPPONENT : MR HARDIK VORA, AGP ORAL ORDER (PER : HONOURABLE MR.JUSTICE M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder ? (c). Whether on facts and circumstances of this case, the learned tribunal was right in law in rejecting the claim of consignment sales outside the State without considering the supporting proofs and evidences produced by the appellants? (d). Whether on facts and circumstances of this case, the learned tribunal was right in law in holding that the penalty imposed is consequential ? 3.00. However, the learned advocate appearing on behalf of the dealer has pressed and made submission on the proposed question No.(c) only i.e. Whether on facts and circumstances of this case, the learned tribunal was right in law in rejecting the claim of consignment sales outside the State without considering the supporting proofs and e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to transfer of goods to three customers were on consignment sales and therefore, they were not required to pay sales tax. The appellants also produced F-Forms with full particulars in support of their case that the goods transferred to three customers were on consignment sales and therefore, it cannot be said to be inter-State sale and therefore, they were not liable to pay CST on the same. However, on inquiry it was found by the Sales Tax Officer that F-Forms produced by the dealer were fake and therefore, did not accept the case on behalf of the appellant that the goods transferred to three customers were on consignment sale and therefore, it cannot be said to be inter-State sale. The Sales Tax Officer confirmed the amount of Sales Tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e State has vehemently submitted that as such the appellant dealer produced FForms in support of their case that the transactions were not inter-State sale, however, the said F-Forms produced by the dealer were found to be fake, which are not disputed by the appellant dealer. It is submitted that therefore, when the FForms submitted by the appellant dealer were found to be fake, considering the provisions of the Sales Tax Act, more particularly section 6A of the Sales Tax Act, transactions are rightly held to be inter-State Sale. Therefore, it is requested to dismiss the present appeals. 6.00. Heard the learned advocates appearing on behalf of the respective parties at length. 6.01. At the outset, it is required to be noted that it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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