TaxTMI 
TaxTMI 
2003 (11) TMI 566
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....made by R. JAYASIMHA BABU, J.-The assessee receives stocks of iron and steel from its head office which is at Jamshedpur. In respect of the goods so moved, the assessee as the transferee is required to furnish to the transferor form F prescribed under rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957. It was unable to furnish copies of 13 of the 200 forms it had obtained....
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....hout disclosing that factum to the authorities and further that those goods had been sold here without accounting for the same. The commodity in question is iron and steel which cannot possibly be moved without inviting the attention of the authorities. The company here is a reputed manufacturer of iron and steel. In the absence of any other material that the goods had in fact been moved from Jam....
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....ace has been occasioned as a result of sale and is not a mere consignment effected from one place to another not amounting to sale. 5.. Form F can only be utilised for the benefit of the consignor. Movement under those forms can be held to have taken place if such forms had been furnished and relied on by the consignor in its assessment for the purpose of showing that it had not effected interSta....
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....f a date prior to the date on which the form had been obtained. We do not find anything in the Act or Rule which indicate that the submission so made is contrary to law. Counsel for the Revenue fairly stated that the assessee may produce the account books for the years to which the entries in those 7 forms relate and the assessing officer would examine the same. 8.. We set aside the orders of the....