Form F non-production alone cannot liability under section 6A; job-work and goods-returned transactions require merits-based review.

Under section 6A of the Central Sales Tax Act, liability for goods moved otherwise than by way of sale cannot be fastened mechanically merely because form F was not produced. Where the assessee could not obtain form F for reasons beyond its control, the assessing authority must examine job-work and goods-returned transactions on their merits rather than treating non-production of the declaration as conclusive. The impugned assessments and reassessments were therefore set aside to that limited extent, and the matters were remitted for fresh consideration on the correct legal approach.

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Issues: Whether assessment and reassessment orders taxing transactions of job-work and goods returned only for want of form F under section 6A of the Central Sales Tax Act, 1956 were liable to be set aside and reconsidered on merits where the assessee claimed inability to obtain form F for no fault of its own.

Analysis: The statutory scheme places the burden on the dealer, claiming that the movement of goods was otherwise than by way of sale, to furnish the prescribed declaration in form F. At the same time, where the assessee is not in a position to obtain form F for reasons beyond its control, the authority must examine the transaction on its own merits and not treat the matter as concluded merely because the form has not been produced. The directions issued by the Supreme Court in the connected matter and the administrative circular were followed, and the challenge was disposed of without entering upon the vires question.

Conclusion: The tax imposed on job-work and goods-returned transactions merely for non-production of form F was set aside, and the matters were remitted to the assessing or reassessing authority for fresh consideration on merits.

Final Conclusion: The writ petitions were allowed in part, with the impugned assessments and reassessments disturbed only to the limited extent necessary for reconsideration of the covered transactions under the correct legal approach.

Ratio Decidendi: Where form F cannot be obtained for no fault of the assessee, liability under section 6A cannot be fastened mechanically for want of the form alone, and the transaction must be examined on its merits.

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