Form F cannot be withheld on suspicion alone when a dealer claims inter-State transfer instead of sale.

Form F under section 6A of the Central Sales Tax Act is the statutory declaration for a dealer claiming that inter-State movement of goods was by transfer and not by sale. The dealer bears the initial burden of proving the nature of the movement, and the assessing authority may inquire into that claim under section 6A(2). Mere suspicion of tax avoidance does not justify withholding Form F at the threshold; if the transaction is doubted, the proper course is statutory inquiry before the assessing authority. The refusal to issue Form F was therefore unlawful, and the dealer was entitled to the form.

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Issues: Whether the writ petitioner was entitled to supply of form F for declaring movement of goods as a transfer otherwise than by way of sale under section 6A of the Central Sales Tax Act, 1956, and whether the Revenue could refuse issuance of the form on the premise that the transaction amounted to an inter-State sale.

Analysis: Form F is the statutory declaration contemplated by section 6A(1) of the Central Sales Tax Act, 1956 and rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 for a dealer claiming that movement of goods from one State to another was by transfer and not by sale. The burden of proving the nature of the movement lies initially on the dealer, and the assessing authority may inquire into the declaration under section 6A(2) and decide whether the movement was otherwise than by reason of sale. The Court held that suspicion about the true nature of the arrangement or an apprehension of tax avoidance does not empower the Revenue to withhold form F. If the Revenue doubts the transaction, the proper course is to place the matter before the assessing authority for inquiry under section 6A(2), not to deny the statutory form at the threshold.

Conclusion: The refusal to issue form F was unlawful, and the writ petitioner was entitled to the form, leaving the Revenue to pursue inquiry before the assessing authority if so advised.

Ratio Decidendi: A dealer claiming inter-State transfer otherwise than by sale cannot be denied form F on suspicion alone, because the statute assigns the burden of proof and inquiry to the assessing authority under section 6A of the Central Sales Tax Act, 1956.

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