2010 (7) TMI 894

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.... Nos. 8766 to 8768 of 2000 dated September 25, 2001. The matter arises under the Central Sales Tax Act, 1956 (hereinafter called as, "the Act"). The petitioner is a dealer in spices and kirana. A preassessment notice was issued by the respondent dated February 8, 2005 for the assessment year 2003-04 proposing to disallow the exemption in case of branch transfer. On receipt of the pre-assessment notice, the petitioner submitted their reply on March 7, 2005, enclosing three original form F in respect of branch transfer to Pondicherry. In respect of branch transfer to Mumbai, it was stated that form F declaration to the value of Rs. 40,47,000 is yet to be received since the Mumbai branch was facing difficulty in obtaining forms from the sal....

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.... passed the assessment order. Further the decision of the honourable Division Bench referred supra cannot be made applicable to the facts of this case since the petitioner sought extension of time only till April 15, 2005, but the order of assessment was passed on March 31, 2006 and there was sufficient time for production of form F declaration and therefore, the impugned order does not call for any interference. I have considered the submissions made by the learned counsel appearing on either side and perused the materials available on record. On receipt of the pre-assessment notice dated February 8, 2005, wherein the respondent stated that on verification of the debit notes, commercial invoices, L. R. copies and bill of entry for th....

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....ion Bench held that if the assessing officer feels that the dealers had asked for time for production of records and they have already been given reasonable opportunity and sufficient time there is no reason for granting further time, the order rejecting the request shall be passed and communnicated to the dealer then and there. If the assessing officer decides to comply with the request seeking extension of time, the date fixed for further hearing or extension of time given shall be similarly intimated. In the instant case, the petitioner sought for extension of time till April 15, 2005, by filing form F. This request was made in the reply dated March 7, 2005 to the pre-assessment notice dated February 8, 2005. The respondent has accepted ....