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TMI Blog2017 (12) TMI 1172X X X X Extracts X X X X X X X X Extracts X X X X ..... in the revision since no question of law arises from the impugned order - revision dismissed. - ST. Rev. No. 18 of 2017 - - - Dated:- 14-12-2017 - K. Vinod Chandran And Ashok Menon, JJ. For the Petitioner : Sri.R.Muralidharan (Aroor) For the Respondent : Shri Mohammed Rafeeq ORDER Vinod Chandran, J. Considering the fact that the assessment challenged in revision is of the assessment year 2002-03, last time it came for admission we directed the learned Counsel to get ready for hearing in the matter. We heard the petitioner's Counsel and the learned Senior Government Pleader. 2. The petitioner, an assessee under the Kerala General Sales Tax Act, also having other units outside the State, challenges the assessme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is that indemnity bond is produced before the Puducherry Commercial Taxes Office and no duplicate forms could be issued only for printing of manual forms having been discontinued. We are not convinced that Rule 12(2) would have any application in the present case, especially, since the production of an indemnity bond under the Rules cannot keep in abeyance the assessment proceedings for all times. Section 6A, as we noticed, specifically mandates that for evidencing stock transfer, the F-Forms are mandatory; in the absence of which the transaction and movement of goods would be deemed to be sale within the State. 5. The Tribunal has also considered the time gap in production of F-Forms. The appeals were related to assessment years 200 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lice and initiated steps before the Puducherry Commercial Taxes Office. Obviously this has been done in the year 2014 and the said contention is only to be rejected outright. 8. The Tribunal also considered the fact that the absence of F-Forms, though would deem the transaction to be a sale, further evidence would have to be produced, if a doubt is raised by the assessing officer as to the genuineness of the stock transaction. The Tribunal found that the assessee has not produced any of such documents before the fast track assessment team nor before the Tribunal. The learned Counsel for the petitioner relies on Podder Industries v. Sales Tax Officer, a judgment of the Calcutta High Court delivered on 29-01-2014, wherein the Calcutta High ..... X X X X Extracts X X X X X X X X Extracts X X X X
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