Form F verification under Section 6A(2) must stay confined to genuineness of particulars, not extraneous sale assumptions.

Section 6A(2) of the Central Sales Tax Act confines the enquiry to the truth of the particulars in Form F and any supporting material produced by the dealer. The Assessing Authority could call for relevant information to verify those particulars, but could not reject the declaration on extraneous grounds, such as treating the transaction as a sale because the goods moved the next day. The assessment order was therefore unsustainable, was set aside, and the matter was remitted for a fresh enquiry after notice and personal hearing.

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Issues: Whether the assessment order could be sustained when the Assessing Authority rejected the claim based on Form F declarations by importing extraneous considerations instead of confining the enquiry to the truth or otherwise of the particulars in Form F under Section 6A(2) of the Central Sales Tax Act, 1956.

Analysis: The statutory enquiry under Section 6A(2) is limited to verifying the truth of the particulars contained in Form F and any supporting material produced by the dealer. The authority may call for other information relevant to that verification, but it cannot reject the declaration on extraneous grounds unrelated to the genuineness of the Form F particulars. The impugned assessment proceeded on the basis that the goods were sold on the very next day and treated the transaction as one of sale rather than principal-to-agent transfer, which was not the correct line of enquiry contemplated by the Act.

Conclusion: The assessment order was unsustainable and was set aside. The matter was remitted to the Assessing Authority for a fresh enquiry under Section 6A(2) of the Central Sales Tax Act, 1956 after notice and personal hearing.

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