2014 (5) TMI 131

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.... seeking the following reliefs: "(a) Declare Section 6A of the Central Sales Tax, 1956, in so far as it deems stock transfers between the branch office and the head office of an entity (which are otherwise not sales) to be inter-State sales liable to tax under the Act only on account of unavailability of Form F to be against the general scheme of the Central Sales Tax Act itself ultra vires the legislative competence of the Union of India. (b) Issue a writ, order or direction in the nature of Certiorari quashing the findings recorded in the order dated 20.03.2014 (Annexure-1) for the Assessment Year 2009-10 (U.P.) and the consequential order dated 20.03.2014 (Annexure-2) for the Assessment Year 2009-10 (Central) passed by respondent No.4 ....

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.... Ambika Steel Ltd. Vs. State of U.P. & Ors.,1 where it had been held as follows: "We are informed that certain State (s) within whose jurisdiction the transferee is located is/are not issuing F forms. In such an eventuality it would be open to the assessing officer to complete reassessment proceedings on its own merits after examining the transaction between the parties, keeping in mind the circumstance that the assessee is not in a position to obtain the F form, for no fault of his." During the course of the judgment, the Division Bench also adverted to the decision of the Supreme Court in Ashok Leyland Ltd. Vs. State of T.N. & Anr. 2 in which the deeming fiction of Section 6-A had been considered with the following observations: "74. S....

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....ntained in the order dated 20 March 2014 of the Assessing Officer treating the transaction of the supply of goods by the branch office at Sahibabad to its Head Office at Mumbai to be an inter-state sale and not a sale in the course of exports only on account of the refusal of Maharashtra VAT authorities to supply Form F. According to the petitioner, in view of the judgment of the Division Bench of this Court in M/s. A.C.P.L. Jewels Private Ltd. Vs. Union of India & Ors, 3 a direction may be issued by this Court, setting aside the order of assessment and permitting the petitioner to move the Assessing Authority afresh so that the transaction in question can be considered on merits, bearing in mind that the petitioner has been unable to obtai....