TaxTMI 
TaxTMI 
2009 (12) TMI 898
X X X X Extracts X X X X
X X X X Extracts X X X X
....ity of tax following the judgment in Ambica Steels Limited v. State of U.P. [2008] 12 VST 216 (All) on the ground that since "form F" of the Central Sales Tax have not been produced, no other evidence is required to be considered for determining the tax liability on the sales/trade activities carried out by the petitioners. In Ambica Steels [2008] 12 VST 216, a Division Bench of this court has held as follows (pages 220-222 in 12 VST): "The provisions of sections 6 and 6A of the Central Act came up for consideration in the case of Ashok Leyland Ltd. v. State of Tamil Nadu [2004] 134 STC 473 (SC); [2004] 3 SCC 1. Dealing with sections 6 and 6A of the Central Act, the apex court, in paragraph 33 of the report, has held as follows: '. .....
X X X X Extracts X X X X
X X X X Extracts X X X X
....uly filled and signed by the principal officer of the other place of business or his agent or principal. Such declaration would contain the prescribed particulars in the prescribed orm obtained from the prescribed authority. Along with such declaration, the dealer is required to furnish the evidence of such dispatch of goods by reason of Act 20 of 2002. In the event, if it fails to furnish such declaration, by reason of legal fiction, such movement of goods would be deemed for all purposes of the said Act to have been occasioned as a result of sale. Such declaration indisputably is to be filed in form F. The said form is to be filled in triplicate. The prescribed authority of the transferee-State supplies the said form. The original of the....
X X X X Extracts X X X X
X X X X Extracts X X X X
....red into between the parties and would be the subject-matter of examination by the assessing authority. Even otherwise, under section 2(g)(ii) of the Central Act, transfer of goods used in execution of works contract is treated to be a sale. If the petitioner claims that it is not liable to tax on the transfer of goods from U.P. to ex-U.P., then it would have to discharge the burden placed upon it under section 6A by filing declaration form F. It would be immaterial whether the person to whom the goods are sent for or received after job-work is a bailee. As held by the apex court, under the statutory provision, the requirement is that if any person claims that he is not liable to pay tax on transfer of the goods from one State to another, ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ith the authority concerned within ten weeks from today. On expiry of the period of ten weeks the assessing officer will take up reassessment proceedings which will be completed within a period of three months, thereafter. At this stage, it may be mentioned that on the scope and applicability of section 6A of the Central Sales Tax Act, 1956, there exists difference of opinion between the various sales tax collectors in the country and therefore since the appellant is now ready to file form 'F', we are directing the assessing officer not to impose penalty/interest, in the reassessment proceedings as a one-time waiver. Needless to add that waiver of penalty and interest shall be admissible only on form F being furnished by the asses....
X X X X Extracts X X X X
X X X X Extracts X X X X
....rties, and will complete the assessment of tax on the merits. It is submitted that in view of the judgment of the Supreme Court dated March 31, 2009 in Ambica Steels Ltd. v. State of U.P. [2009] 24 VST 356 and the circular dated June 26, 2009, carrying out the effect of the judgment of the Supreme Court, the petitioners are advised not to challenge the vires of section 6A of the Central Sales Tax Act, 1956 (hereinafter referred to as, "the Act"), as amended by the Finance Act 2002. It is contended that section 6A of the Act is applicable to stock transfers and consignment transfer, and thus the applicability of the amended section 6A of the Act, may be considered only with regard to transactions involving job-work and goods-returned. We a....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ra appearing for the Department that in these writ petitions there are cases arising out of assessment as well as reassessment orders and also notices for assessment/reassessment, so far as the transaction of job-work and goodsreturned, and thus, the matter should be left open to the assessing authority to complete the assessment or reassessment proceedings as the case may be on its own merits after examining the transaction between the parties. Sri Rahul Agarwal, counsel for the petitioners appearing in the matter would submit that in some cases, the tax assessing authorities while completing the assessment have recorded the findings that the transaction was job-work/goods-returned, but thereafter in reassessment proceedings, they again r....