2009 (11) TMI 827

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...., JJ. ORDER:- The order of the court was made by K.A. PUJ J.-The petitioner has filed this petition under article 226 of the Constitution of india challenging the vires of section 6A of the Central Sales Tax Act, 1956 to the extent that it makes it obligatory on the dealer to produce valid form F issued from the booklet obtained from the prescribed authority, failing which a deeming ficti....

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....from May 11, 2002, it was open to the dealer to prove without producing valid form F by other evidence that the transactions were consignment transactions and not inter-State sales. However, by virtue of the said amendment, it is now not open for the dealer to do so. He has also submitted that this question of vires of the amendment made in section 6A has to be decided by the court. Mr. Kaji fu....

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....ioner in the present petition cannot be and should not be gone into by this court in view of the peculiar facts of the case, as the tax appeal is already decided against the petitioner. Moreover, as per the submission of Mr. Kaji, the petitioner has already moved a review petition in the Tax Appeal on the basis of the decision of the apex court in the case of Ambica Steels Ltd. [2009] 24 VST 356. ....