2011 (7) TMI 1039

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....Muhamed Kutty, Senior Advocate and K.M. Firoz For the Respondent : Mohammed Rafiq, Government Pleader, The judgment of the court was delivered by C.N. RAMACHANDRAN NAIR J.-This revision is filed against the order of the Tribunal sustaining the petitioner's Central sales tax assessment for the year 2005-06. We have heard learned senior counsel Shri. K.B. Mohammed Kutty appearing for....

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....d in this court even at this stage. The learned Government Pleader's case is that F forms produced on enquiry were found to be bogus and so much so, the transfers were rightly assessed as inter-State sales. The learned senior counsel for the petitioner contended that even if stock transfer is disallowed as not proved, the petitioner is entitled to assessment under the local Act, wherein the....

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....her time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods and if the dealer fails to furnish such declar....

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....at the transfer of goods is not pursuant to sale or contract of sale which is by establishing the nature of transaction pursuant to which goods are sent outside. However, if the dealer transferring goods from one State to another fails to prove that the transfer is not after or under contract of sale, then the presumption available on account of the failure to discharge the said burden cast on suc....