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of <h1>Court dismisses challenge to tax assessment orders under Bihar VAT Act for failure to provide Form 'F'</h1> <h3>JMD Chain Stores Ltd. Versus State of Bihar through the Commissioner of Commercial Taxes, Bihar</h3> JMD Chain Stores Ltd. Versus State of Bihar through the Commissioner of Commercial Taxes, Bihar - TMI Issues:Challenge to assessment under Bihar Value Added Tax Act, 2005 for Assessment Years 2010-2011 and 2011-2012. Interpretation of Section 9(2) of the Central Sales Tax Act, 1956 regarding branch transfers and the necessity of Form 'F' for tax exemption.Analysis:The petitioner, a company engaged in retail sale of leather ware, challenged assessment orders under the Bihar Value Added Tax Act, 2005 for the mentioned assessment years. The dispute revolved around branch transfers between offices located outside Bihar and the levy of tax under Section 9(2) of the Central Sales Tax Act, 1956. The petitioner contended that due to non-receipt of Form 'F' from other states, alternative documents should suffice to prove the transfers (para 4).The petitioner cited a previous order of the court and a Supreme Court judgment to support their argument. However, the court held that the requirement of Form 'F' under the CST Act cannot be substituted by other documents to prove transactions between the petitioner's branches in Bihar and Jharkhand. The court emphasized that statutory requirements must be strictly adhered to, and tax exemption is only granted upon furnishing Form 'F' (para 7).The court distinguished the previous order cited by the petitioner, stating that while Form 'F' can be provided at any stage of assessment, the question remains whether other documents can be considered for tax credit. The court clarified that the previous judgment did not address this specific issue (para 8). Similarly, the Supreme Court order mentioned by the petitioner was deemed specific to the facts of that case and not establishing a general principle (para 9).Highlighting the statutory nature of requiring Form 'F,' the court emphasized that the petitioner cannot claim benefits based on alternative documents in the absence of this statutory provision (para 10). Consequently, the court found no merit in the writ applications and dismissed them accordingly (para 11).
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