9911796707
TMI Blog2017 (10) TMI 488X X X X Extracts X X X X X X X X Extracts X X X X ..... state sale. Once such a legal fiction is drawn, the same would continue to have its effect, not only while making an order of assessment in terms of the State law, but also for the purpose of invoking the powers of the assessment contained in section 9 (2) of the Central Sales Tax Act. The legal fiction continues to have effect even in relation to the powers of reassessment contained in the State Tax Law. e.g., Section 16 of the TNGST Act, 1959. There is no allegation of fraud, misrepresentation, collusion levelled by the respondent against the petitioner/dealer. In the absence of such allegation, the scope of enquiry cannot be extended to conduct roving enquiry in the matter and such, enquiry, at best, can be conducted only on the groun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uce the photo copy of the Stock Transfer Invoice, Transport Documents, Extract of Stock Book showing receipt of goods etc. Therefore, the respondent had disbelieved the Form 'F' Declaration produced by the petitioner, but has directed the petitioner to produce certain other contemporaneous record to support Form 'F' Declaration. 2.3 Now, the question would be as to whether such documents can be insisted upon, and what would be the scope of enquiry that could be conducted by the Assessing Officer on submission of Form 'F' Declaration. This issue has been set out by the Hon'ble Supreme Court, in the case of (Ashok Leyland Ltd., Vs. State of Tamil Nadu and another) reported in (2004) Vol. 134 SC 473, wherein, it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n is drawn, the same would continue to have its effect, not only while making an order of assessment in terms of the State law, but also for the purpose of invoking the powers of the assessment contained in section 9 (2) of the Central Sales Tax Act. The legal fiction continues to have effect even in relation to the powers of reassessment contained in the State Tax Law. e.g., Section 16 of the Tamil Nadu General Sales Tax Act,1959. 3. If the above decision is applied to the facts and circumstances of the present case, it is pointed out that there is no allegation of fraud, misrepresentation, collusion levelled by the respondent against the petitioner/dealer. In the absence of such allegation, the scope of enquiry cannot be extended to co ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
