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of <h1>Court directs petitioner to submit objections on Branch Transfer issue under CST Act within two weeks for provisional assessment under TNGST Act 2003-2004.</h1> The court ruled in favor of the petitioner, directing them to submit objections to the assessing authority within two weeks regarding the Branch Transfer ... Inter-State sale or stock transfer - F-Form - Deemed interstate sale u/s 6A - provisional assessment - assessee is dealer in Lifts and Lift components - as per the dept. the parts and accessories are moved directly to the customers' places and thereafter, the Lifts are erected at the site of the customers leading to Inter-State sale - Held that:- Law is well settled that when there is a provisional assessment, the person aggrieved by the provisional assessment has every right to make objections and if such objections are made, it is incumbent on the part of the authority concerned to look into the same, after giving an opportunity of hearing to the person and pass appropriate orders, on merits and in accordance with law, based on material facts and the objections made thereon. Such a course is not adopted in this case and the petitioner submitted that in view of the said clarification letter, dated 21.8.2002, the petitioner-Company is claiming that they are manufacturing goods and carry on only stock transfer from one branch to the other branch of another State, which cannot be termed as Inter-State sale and the tax could not be levied and they claim exemption, and therefore, the petitioner is prepared to make their objections before the competent authority in respect of the notice issued to the petitioner-Company by the respondents for disallowing the claim of exemption, and if such objections are filed, the competent authority may take decision by following due process of law, after giving an opportunity of hearing to the petitioner. Writ Petition disposed of with a direction to the petitioner-Company to make their objections before the first respondent-competent authority, in respect of the notice issued to them for disallowing the claim of exemption within a period of two weeks from the date of receipt of a copy of this order - in favour of assessee by way of remand. Issues:Petitioner seeks a Writ of Mandamus to prevent the first respondent from addressing Branch Transfer issue under CST Act for provisional assessment under TNGST Act for 2003-2004 due to Finance Act, 2002 amendment.Analysis:1. The petitioner, a Lift components dealer with branches across India, moves parts to branches for customer Lift erection. Dispute arises as Revenue views this as Inter-State sale post-amendment to CST Act Section 6-A in 2002.2. Petitioner argues for stock transfer exemption under Section 6-A, citing Rule 12(7) of CST Act and a clarification letter. Revenue counters, treating transfers as Inter-State sales post-Finance Act, 2002.3. Court notes petitioner's compliance with Form-F requirements and the need for assessing authority to consider claims. Provisional assessment allows objections, which must be addressed with a hearing and appropriate orders.4. Ruling directs petitioner to submit objections to the assessing authority within two weeks, emphasizing a fair consideration of objections and legal provisions. No costs awarded, and the case is closed.
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