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AI Drafter - (New and Powerful) ✕ Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
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Issues: Whether the reassessment could be sustained and the stock transfer denied merely because the purchasing dealer later denied receipt of the goods despite issuing Form F.
Analysis: Form F is a statutory declaration prescribed under Rule 12(5) of the Central Sales Tax Rules read with Section 6-A of the Central Sales Tax Act, and it records that the goods were received and duly accounted for by the purchasing dealer. The denial by the Delhi dealer, without more, could not displace the Tribunal's factual finding, especially when the revenue did not produce material showing the assessee's version to be false and the assessee was not afforded an opportunity to cross-examine the Delhi dealer. In the absence of further evidence to prove that the assessee had not effected the sales against Form F, the reassessment could not be sustained.
Conclusion: The Tribunal's order was upheld and the revision failed in favour of the assessee.
Final Conclusion: The decision affirms that a reassessment cannot rest solely on a later denial by the purchasing dealer when statutory Form F remains unchallenged and no contrary evidence is produced.
Ratio Decidendi: A duly issued and unchallenged Form F carries evidentiary force, and a later denial by the purchasing dealer does not by itself justify reassessment in the absence of independent rebuttal evidence.
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