Form F non-production is not conclusive; authorities must examine the real nature of job-work transactions before levying central sales tax.

Non-production of Form F does not by itself make a job-work movement of goods exigible to central sales tax. The assessing authority must examine the transaction on its own merits, consider the evidence on the real nature of the movement, and determine whether it was in fact a taxable sale before applying the charging provisions. The adverse orders were set aside and the matter was remanded for fresh assessment limited to the transaction in question, with tax liability to be determined afresh after proper enquiry.

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Issues: Whether tax could be levied on goods transferred for job work merely because Form F was not produced, and whether the matter required fresh examination of the nature of the transaction.

Analysis: The dispute turned on the effect of non-production of Form F in a case where the assessee claimed that the movement of goods was for job work and not a sale. Reliance was placed on the principle that absence of Form F is not conclusive by itself and does not preclude the assessee from demonstrating, with relevant material, that the transaction was not exigible to central sales tax. The assessing authority must therefore examine the transaction on its own merits and record a finding on its true nature before applying the charging provisions.

Conclusion: The tax levy could not be sustained solely on the basis of non-production of Form F, and the matter was required to be reconsidered by the assessing authority on the merits of the transaction.

Final Conclusion: The adverse orders were set aside and the matter was sent back for fresh assessment limited to the transaction in question, leaving the tax liability to be determined afresh after examination of the evidence.

Ratio Decidendi: Non-production of Form F does not automatically establish a taxable sale; the authority must determine the real nature of the transaction on the evidence before levying central sales tax.

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