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TMI Blog2017 (3) TMI 1063X X X X Extracts X X X X X X X X Extracts X X X X ..... sale was apparently not in existence - Once a statutory presumption is drawn regarding sale in the absence of Form-F, and the assessee has not been able to put forth any material, which may have been responsible for non-submission of Form-F, the first appellate authority and the tribunal were not justified in interfering with the order of assessing authority, holding the assessee liable to payment of tax - demand justified - revision disposed off. - Sales/Trade Tax Revision No. 31 of 2017 - - - Dated:- 21-3-2017 - Hon'ble Ashwani Kumar Mishra, J. For the Applicant : Bipin Kumar Pandey,S.C. ORDER 1. This appeal was admitted, and notices were issued to the assessee. Service of notice upon the assessee has already been he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he claim of assessee by relying upon the provisions of Section 6-A of the Central Sales Tax Act, 1956, readwith notification dated 10th July, 2009. The assessing authority was of the opinion that there exists a statutory presumption of sale, unless such transfer beyond the State was backed by Form-F. The assessee being aggrieved preferred an appeal, which has been allowed. For doing so, the appellate authority has relied upon the decision in M/s Ambica Steels Ltd. Vs. State of U.P. and others, reported in 2009 NTN (Vol. 39) 296. Further reliance is placed upon a judgment in Shree Hanuman Rice Mill Vs. State of Orissa, reported in 1988 (70) STC 316. A second appeal preferred by the revenue has also been rejected while concurring with the opi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for 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 in 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 purposes of this Act to have been occasioned as a result of sale. 6. The provision is categorical and clear, inasmuch as any tr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iver. Needless to add that waiver of penalty and interest shall be admissible only on Form F being furnished by the assessee within the prescribed period. 4. The appellant has deposited a sum of ₹ 1,00,00,000/- (one crore) on 27th December, 2008, under protest vide letter of even date. It is made clear that the said amount shall be refunded to the assessee herein within a period of two weeks after the completion of re-assessment proceedings, subject to adjustment, if any, in the Duty assessed. 5. We are informed that certain State(s) within whose jurisdiction the transferee is located is/are not issuing F Forms. In such an eventuality it would be open to the Assessing Officer to complete re-assessment proceedings on its ..... X X X X Extracts X X X X X X X X Extracts X X X X
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