2011 (7) TMI 1087

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....spondents : The Standing Counsel We have heard Shri Ashok Kumar assisted by Shri Praveen Kumar for the petitioner. The learned standing counsel appears for the Staterespondents. The petitioner had earlier filed a Writ Tax No. 2054 of 2008 (B.S.N. Industries Pvt. Limited v. State of U.P.) in this court challenging the assessment order on the transactions which, according to the petitioner, we....

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.... In all the cases, in which transactions of job-work and goods returned are involved, the assessment orders only to the extent that the tax was imposed on such transactions for want of form F of the Central sales tax are set aside. The petitioners will appear and submit before the assessing authority a certified copy of this judgment in six weeks to complete the assessment proceedings with regard ....

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....ngs recorded earlier on such transactions, and also that the assessee is not in a position to obtain form F, for no fault of his. There will be no order as to costs." The petitioner appeared before the assessing authority and submitted form F in respect of the transactions, which were claimed by it to be by way of job-work, and on which the goods were not transferred. By the impugned order t....

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.... was not verified. There is no jurisdictional error in the order to interfere in the matter in the writ petition under article 226 of the Constitution of India. Without expressing any opinion on the merits of the matter, we relegate the petitioner to avail of the statutory remedy of appeal against the assessment order. The writ petition is dismissed on the ground of availability of statutory....