TaxTMI 
TaxTMI 
1989 (2) TMI 370
X X X X Extracts X X X X
X X X X Extracts X X X X
....o produce F forms. It was confirmed in appeal by the Deputy Commissioner of Sales Tax (Appeals). In second appeal, at the instance of the assessee, the orders of the authorities below, on the above aspect, were affirmed, by order dated 19th September, 1986. The assessee has come up in revision. 2.. We heard counsel for the revision-petitioner, Mr. M. Ramachandran, as also counsel for the Revenue, Mr. N.N. Divakaran Pillai. It is common ground that the petitioner-assessee effected a transfer of goods to the U.P. depot, the total of which during the relevant assessment year amounted to Rs. 3,71,169.70. All the statutory authorities took the view that the transfer to the U.P. depot was not proved with necessary F forms. The plea of the asse....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods. (2) If the assessing authority is satisfied after making such inquiry as he may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true, he may, at the time of, or at any time before the assessment of the tax payable by the dealer under this Act, make an order to that effect ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ontained therein is peremptory. On the other hand, in the second limb of section 6A(1) of the Central Sales Tax Act, the dealer is permitted to discharge the burden of proof cast on him by furnishing the declaration as prescribed (F forms) along with the evidence of despatch of such goods. The language used in the second limb is permissive. It should be noticed, that in the first limb, the legislature has used the word "shall", whereas in the second limb, the legislature has cautiously used the word "may". In the same sub-section, both these words occur. Whereas in the first limb, it is compulsive, in the second limb, the language used is only permissive. It may also be noticed that even after the production of F forms, it is open to the as....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ary, 1974, to the Revenue Secretaries of all State Governments and Union Territories stating that the furnishing of declaration in form F for claiming non-liability to Central sales tax in respect of branch transfers is not mandatory. The said communication of the Central Government is referred to in Central sales tax laws by K. Chaturvedi/P. Kothary, 5th Edn. 1981, Vol. I, page 497. The said communication issued by the Central Government shows how section 6A of the Central Sales Tax Act was understood by the concerned department of the Government. In construing the scope of section 6A of the Central Sales Tax Act, it will be relevant to take into account the contents of the said circular. It is contemporaneous exposition by the administrat....