TaxTMI 
TaxTMI 
2014 (5) TMI 303
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....2008-2009 under the Central Sales Tax Act, 1956 (the Act). The petitioner has also prayed for a direction, commanding/prohibiting the Deputy Commissioner, Commercial Tax, Sector-9, NOIDA, from imposing tax on the petitioner on the basis of judgment of the Court in the case of M/s. Ambica Steels Ltd and another Vs. State of U.P. and others [2007 (35) NTN 1]; and further for a direction, declaring Section 6-A of the Central Sales Tax Act 1956, to be read down as not applicable in respect of transactions of inter-sate consignment of goods on the ground that he is neither dealer nor he is doing any business. The petitioner has also prayed for a direction quashing the circular No. 841 dated 29.11.2005, by which the only evidence permissible for ....
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....under the General Sales Tax Law of any other State in view of the aforesaid facts. Even the respondent No.3, till date, has neither issued any notice nor directed the petitioner company to obtain registration under the provisions of U.P/Central Act. 12. That for the purposes of rendering services outside the State of U.P., Petitioner imports equipments, spares, consumables, paper etc., from outside the State of U.P including outside the country to its Noida office for the purposes, as aforesaid. As enumerated above, the equipments, spares and consumables are used for performing wire line logging and perforation services whereas paper, which is of a very special quality, is also used for taking logs of under-ground data of sites insider t....
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.... any demand of tax was raised. 7. For the relevant assessment years 2006-07, 2007-08 and 2008-09, the same officer, namely, the Deputy Commissioner (Assessment)-9, Commercial Tax, NOIDA, for the same transactions on which the petitioner was assessed in the previous years, has, relying upon M/s. Ambica Steels Ltd and another Vs. State of U.P. and others [2007 (35) NTN 1], found that transportation of goods by the petitioner from Noida to Gujarat, Assam etc., was by way of transportation of goods (other than sale) which, in the absence of Form-'F,' will be treated as deemed central sales on which Central Sales Tax is payable for the assessment years 2006-07, 2007-08 and 2008-09. He has imposed Central Sales Tax of Rs. 1,26,84,485.00 for AY....
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..... The writ petitions were entertained on the ground that the petitioner was not accepted as dealer in the previous assessment years, and as such he was not required to present Form-'F' of the Central Sales Tax Act, for taking out and bringing machines or paper, as the petitioner was only providing services of these machines and paper, and does not deal in sale and purchase of drilling machine and paper. 11. In M/s. Ambica Steels Ltd (Supra), the Court relying upon Ashok Leland Ltd Vs. State of T.N. and another [2004 NTN (24) 165] held that if the assessee 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 6-A of the Central Sales Act 1....
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....ent proceedings in which the transactions of job-work and goods-returned are involved, the reassessment orders only to the extent that the tax was imposed on such transaction/s for want of Form F of the Central Sales Tax are set aside. The assessee will appear before the Reassessing Authority and submit a certified copy of this judgment in six weeks, to complete the reassessment proceedings in respect of such transactions only, on its own merits after examining the transactions between the parties, keeping in mind the findings recorded earlier on such transactions, and also that the assessee is not in a position to obtain Form F, for no fault of his." 14. In the present case, the situation is slightly different, inasmuch as the petitione....