TaxTMI 
TaxTMI 
1979 (11) TMI 233
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....al Sales Tax Act, 1958, and the Central Sales Tax Act, 1956. The petitioner submitted that his business mostly consisted of acting as commission agent and that as commission agent he receives goods for sale on orders from various principals who are located at different places outside Madhya Pradesh. According to the petitioner, when any dealer consigns goods from one State to another State and the movement of goods is occasioned otherwise than as a result of sale then the consignor is not liable to pay any tax under the Central Sales Tax Act (hereinafter referred to as the "Central Act") provided he complied with section 6A(1) of the Central Act. Under section 6A(1) of the Central Act, the dealer has to produce a declaration in the prescrib....
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....le writ, direction or order the respondents be directed to do their legal duty under section 6A of the Central Act and supply F form book to the petitioner. 3.. The respondents in their return alleged that after the registration certificates were granted in the name of the petitioner certain complaints were received and, on enquiry, it was discovered that the petitioner is merely a namelender and one Iswardas, son of Choithram has obtained the said certificate of registration in the name of the petitioner with a view to escape payment of sales tax. It was, therefore, contended that as there was likelihood of misuse of the F forms by the petitioner, respondent No. 2 had to exercise strict vigilance and utmost caution in issuing the same t....
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....he month of October, 1978. The petitioner was advised that he should pay this amount of tax so that he may be issued F forms according to his actual requirement. It was further stated that the petitioner's counsel argued that according to the rules the petitioner could make payment for the tax for the month of October up to 10th November, 1978. It was further stated that on 10th November, 1978, the petitioner informed respondent No. 2 in writing (annexure RAI) that he will not pay tax on the sale of goods which have been received by him on consignment till complete F forms book is issued to him. It was further stated that on 16th November, 1978, the petitioner informed respondent No. 2 that he has paid the tax for the month of October, 1....
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.... no power to refuse to supply forms less than a book containing 26 forms. After the amendment that restriction no longer exists. From the orders of the Sales Tax Commissioner (R-I and R-III) it appears that the Sales Tax Officer has not passed any final order on the application of the petitioner for supply of F forms. By R-I dated 18th September, 1978, the Sales Tax Officer supplied one F form for the time being. It is clear from the order that no final order was passed by him. By R-III dated 28th November, 1978, the Sales Tax Officer informed the petitioner that he did not remain present on 16th November, 1978, (sic) regarding supply of forms to him. He was, therefore, directed to produce the challan for payment of tax for the month of ....