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of <h1>Court emphasizes Form F necessity for tax exemption in job-work transactions.</h1> The court ruled in favor of the petitioners, emphasizing the necessity of filing declaration form F under section 6A of the Central Sales Tax Act for ... Assessment orders, reassessment orders and notices under section 21(2) of the U.P. Trade Tax Act, 1948 on the transactions of job-work and goods-returned treated as sales under section 6A of the Central Sales Tax Act, 1956 challenged Held that:- In all the cases, in which transactions of job-work and goods-returned are involved, the assessment orders only to the extent that the tax was imposed on such transactions for want of form F of the Central sales tax are set aside. The petitioners will appear and submit before the assessing authority a certified copy of this judgment in six weeks to complete the assessment proceedings with regard to such transactions only, on its own merits, after examining the transactions between the parties, and keeping in mind that the assessee is not in a position to obtain form F for no fault of his; and In the cases where the assessee has been subjected to reassessment proceedings in which the transactions of job-work and goods-returned are involved, the reassessment orders only to the extent that the tax was imposed on such transaction/s for want of form F of the Central sales tax are set aside. The assessee will appear before the reassessing authority and submit a certified copy of this judgment in six weeks, to complete the reassessment proceedings in respect of such transactions only, on its own merits after examining the transactions between the parties, keeping in mind the findings recorded earlier on such transactions, and also that the assessee is not in a position to obtain form F, for no fault of his. Issues involved:Challenging assessment orders, reassessment orders, and notices under section 21(2) of U.P. Trade Tax Act, 1948 for transactions of job-work and goods-returned treated as sales under section 6A of Central Sales Tax Act, 1956.Detailed Analysis:The judgment discusses the challenge to assessment orders, reassessment orders, and notices under the U.P. Trade Tax Act, 1948, related to transactions of job-work and goods-returned treated as sales under section 6A of the Central Sales Tax Act, 1956. The petitioners contested the liability of tax based on the absence of 'form F' of the Central Sales Tax, as per the judgment in Ambica Steels Limited v. State of U.P. [2008] 12 VST 216 (All). The Division Bench of the court in Ambica Steels case interpreted sections 6 and 6A of the Central Act, emphasizing the burden on dealers to prove that goods' movement was not due to a sale transaction but a transfer, requiring submission of declaration form F to avoid the legal fiction of deeming the movement as a sale.The judgment clarifies that the petitioners' claims of non-tax liability on goods transferred from U.P. to ex-U.P. for job-work or goods-returned must be supported by filing declaration form F as per section 6A of the Central Act. Even if the goods are sent for job-work or received after job-work, the requirement to furnish form F remains, irrespective of the recipient being a bailee. The court directed assessing authorities to accept form F submissions from petitioners within three months to grant exemption as per the law.Furthermore, the Supreme Court order in Civil Appeal No. 4970 of 2008 provided a timeline for reassessment proceedings, emphasizing the importance of submitting form F for assessment. The circular issued by the Commissioner of Trade Tax, Uttar Pradesh, detailed the procedure for cases where form F was not issued by the transferee State, allowing tax assessment based on transaction examination. The judgment and circular advised against challenging the validity of section 6A of the Central Sales Tax Act, confining the discussion to job-work and goods-returned transactions.The court disposed of all writ petitions, setting aside tax imposition due to lack of form F in assessment and reassessment orders related to job-work and goods-returned transactions. The petitioners were directed to present a certified copy of the judgment to complete assessment and reassessment proceedings based on transaction examination, considering the inability to obtain form F. No costs were awarded in the matter.
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