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TMI Blog2017 (8) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... agency to be always evidenced by a document in writing, but, it may also be oral and such an agency is deducible from the very nature of the transaction that took place between two different individuals and that the information required on the body of Form 'F' as to the date from which registration is valid and the first proviso to Rule 12(5) of Rules construed has to be considered in a liberal manner so as to foster or develope inter-state trade or commerce. Petition allowed - decided in favor of petitioner. - Writ Petition No.21432 of 2003 & W.P.M.P.No.26609 of 2003 - - - Dated:- 20-7-2017 - T. S. Sivagnanam, J. For the Petitioner : Mr. Pramodkumar Chopda For the Respondents : Mr. S. Kanmani Annamalai ORDER Hear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner(CT) pointed out that the Assessing Officer was satisfied with the transactions effected by the petitioner as consignment sale, as the relevant record namely Form 'F' was produced. Further more, the assessing Officer did not point out that the transactions were not effected and that the Sales pattiyal, Accounts copy, Statement of stock, Form 'F' and other related details were produced before the Appellate Assistant Commissioner (CT) and, he has, on verification, recorded a finding that it is in accordance with the provisions of Section 6 (A) of the Central Sales Tax Act. 6. Further more, there was evidence to show that the consignment was taken delivery by the agent and thereafter sale was effected by the agent to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion Bench in the case of State of Tamil nadu Vs Cocoa Products and Beverages Limited, wherein the Court examined the fact of Form 'F' declaration and held as follows:- 16. Section 6-A of the Principal Act had been inserted for the purpose of providing that the burden of proving that movement of goods from one State to another was occasioned otherwise than by way of sale shall be on the dealer making the claim. For the purpose of discharging its burden, the dealer may produce a declaration in the prescribed form from the person in the other State, to whom the goods have been sent, along with the evidence of such despatch of goods. Therefore, what is requisite and necessary for the dealer to claim exemption in respect of the tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as registered dealers under the CSTA at Bombay, only with effect from January 30, 1984. While interpreting the salient provisions adumbrated under sub-section(1) of section 6-A of the CSTA and form F prescribed under sub-rule(5) and the first proviso thereto of rule 12 of the Rules, it is seen that there is no need or necessity at all under the CSTA for the agency to be always evidenced by a document in writing; but it may also be oral and such an agency is deducible from the very nature of the transaction that took place between two different individuals at different ends in the process of effecting despatch of goods from one end to the other end, for open market sale, that is to say, from one State to a different State on consignment ..... X X X X Extracts X X X X X X X X Extracts X X X X
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