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TMI Blog2018 (8) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... alendar month as provided in the first proviso is a mere procedural formality rather than a substantive provision and no substantial question of law arises requiring our consideration in these matters. The substantial questions of law is answered in favour of the petitioner-assessee and against the Revenue - decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... month. The appellant is also aware of this fact and has made correspondence with the dealers of the other State for the procurement of 'F' Forms. Being not issued of declarations for the claim of exemption on stock transfer, the appellant has filed writ petition also before the Hon'ble High Court of Kerala vide Writ Petition (C) No.4889/2015 which is evident from the memo filed by the appellant on 22nd June 2015 in respect of two specific dealers. Along with the memo, a certificate/declaration of the learned advocate who is appearing for the said case is also attached. Hence, the appellant is aware of the violation of the Rule 12(7) of CST Rules. When such being so by contravening the said rule, neither the FAA nor the AA can accept a sing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate Tribunal is right in holding the decision of the Hon'ble High Court of Calcutta rendered in the case of CIPLA Ltd., v. Deputy Commissioner of Commercial Taxes [(2013) 61 VST 445 (Cal)] and the circular issued by the Commissioner of Commercial Taxes in No.1/2014-15 dated 11.4.2014 are not applicable and it is mandatory that Single F form shall cover transactions pertaining to only one calendar month's transactions as per Rule 12(5) of the CST Rules?" 4. In STRP No.154/2016 & STRP Nos.156-166/2016, the following substantial questions of law were raised for consideration of this Court; "1. Whether the Tribunal is justified in holding that re-assessment in the petitioners case for the tax periods falling in the financial year 2005-06 are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sub- section (1) of section 6A shall be in Form F : [Provided that a single declaration may cover transfer of goods, by a dealer, to any other place of his business or to his agent or principal, as the case may be, effected during a period of one calendar month: Provided further that if the space provided in Form F is not sufficient for making the entries, the particulars specified in Form 'F' may be given in separate annexures attached to that form so long as it is indicated in the form that the annexures form part thereof and every such annexure is also signed by the person signing the declaration in Form F: Provided further that Form F in force/before the commencement of the Central Sales Tax (Registration and Turnover) (Second Amendm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) [are true and that no inter-State sale has been effected, he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this Act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall, subject to the provisions of sub-section (3),] be deemed for the purpose of this Act to have been occasioned otherwise than as a result of sale. [(3) Nothing contained in sub-section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Such transactions obviously do not attract sales tax liability under the provisions of CST Act, 1956. Unless an enquiry is held by the Assessing Authority, and interstate sales attracting liability of sales tax under the provisions of CST Act, 1956, is found by the Assessing Authority and even such transaction is shown or declared in the form 'F', the taxability or otherwise of a particular branch transfer as disclosed in 'F' form does not depend upon furnishing of the declaration in 'F' form. The furnishing of 'F' forms is distinct and different from the declaration in Forms 'C' and 'D' under the CST Act, 1956, and upon furnishing of which, depends the availment of concessional rate of tax by the selling dealer. Therefore, we are of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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