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TMI Blog2022 (11) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... TAMIL NADU AND ANOTHER [ 1994 (9) TMI 326 - MADRAS HIGH COURT] has laid down that the requirement to discharge the burden to prove. The petitioner has not satisfied the requirement, as laid down in the above decision, regarding the discharge of burden to prove - That apart, the scope of revision under Article 226 of the Constitution of India is confined only to the decision making process and not the decision per se . There are no error in the procedure adopted by the first respondent Tribunal while allowing the State's Appeal - this Writ Petition is devoid of merit and is dismissed. - W.P.No.36116 of 2003 - - - Dated:- 22-9-2022 - Honourable Mr.Justice S.Vaidyanathan And Honourable Mr.Justice C.Saravanan For the Peti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not able to produce any evidence before us for claiming exemption. In the above circumstances, we are of the view that the Appellate Assistant Commissioner (CT) is not correct in placing reliance only on 'F' Form to claim exemption. Accordingly, we set aside the order of the Appellate Assistant Commissioner (CT) in respect of the exemption allowed on the turnover of Rs.2,98,245/-. In the result, the State appeal is allowed.'' The petitioner seeks reversal of the above said order of the Tribunal. 3. The learned counsel for the petitioner has placed reliance on a Division Bench decision of this Court in A.Dhandapani v . State of Tamil Nadu and Another , (1995) 96 STC 98, and submitted that the writ petition h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es is directory and not mandatory. Contravention of the said rule does not warrant punishment. When form F is filed by a dealer, he chooses or elects the mode of proving that the transfer of the goods is otherwise than by way of sale. Therefore, he has to prove that the particulars contained in form F are true. In the event he fails to prove that the particulars rrentioned in form F are true and no other material evidence is placed before the authority to support the stand of the dealer that the transfer of goods is otherwise than by way of sale, the decision or inevitable result would be that the transfer of goods is by way of sale in the course of inter-State trade or commerce, as such, it is exigible to sales tax under the CST Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nquiry has not been held in such manner the assessment order is liable to be set aside and the Deputy Commercial Tax Officer, Pollachi West/East/Rural, has to be directed to redo the assessment in the light of this judgment. Accordingly, we allow W.A. No. 911 of 1994, modify the judgment of the learned single Judge, set aside the assessment order dated March 31, 1994 and remit the matter to the Deputy Commercial Tax Officer, Pollachi, to redo the assessment in the light of this judgment and in accordance with law. (iv) As pointed out earlier, notices have been issued by the department in respect of assessment years up to 1991 and also in respect of the earlier years which are contrary to the judgment in question and in respect of which ..... X X X X Extracts X X X X X X X X Extracts X X X X
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