2015 (10) TMI 209

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....egedly fulfils its export orders by purchasing the frozen meat from the State of Uttar Pradesh and dispatches the consignments to Mumbai through its branch at Sahibabad. The consignments are thereafter consolidated into containers for export out of India. The petitioner has stated that the entire transaction takes place against form H under the Central Sales Tax Act, 1956 (hereinafter referred to as "the Act"). For the assessment year 2009-10, a notice has been issued to the petitioner by the Deputy Commissioner, Commercial Tax, Division-15, Ghaziabad, calling for a disclosure of information. The notice, inter alia, informs the petitioner of the necessity of furnishing form F and draws the attention of the petitioner to the fact that it ha....

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....purchase of any goods preceding the sale or purchase occasioning the export of those goods out of the territory of India shall also be deemed to be in the course of such export, if such last sale or purchase took place after, and was for the purpose of complying with the agreement or order for or in relation to such export." Section 6A was introduced with effect from May 11, 2002 by way of an amendment. Section 6A is to the following effect: "6A. Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale.-(1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods on the ground that the movement of such goods from one State to another was occasioned by reason of trans....

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....before that whereas prior to the amendment in sub-section (1) of section 6A the dealer had an option of filing a declaration in form F; after such amendment, he does not have such option, insofar as in terms of the amended provision, if the dealer fails and/or neglects to file such a declaration, the transaction would be deemed to be an inter-State sale. It is to be noticed that for the aforementioned purpose also, the Parliament advisedly used the expression 'deemed'. If the expression 'deemed' is interpreted differently, an incongruity would ensue. 75. In absence of any indication that the Parliament while enacting sub-section (2) of section 6A did not intend to make the deeming provisions to be a conclusive fact as regar....

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.... which were returned after carrying out job work. The decision of the Division Bench in A. C. P. L. Jewels Private Ltd. v. Union of India [2011] 39 VST 44 (All); [2010] 74 UPTC 180 involved a situation where the order of reassessment had already been passed. At this stage, we are not inclined to entertain this petition in view of the fact that the assessment proceedings for assessment year 2009-10 are still pending. All that the assessing officer has done by his notice dated September 14, 2013 is to call upon the petitioner to submit information and has furnished an opportunity of a personal hearing. Undoubtedly, during the course of the assessment proceedings, all the submissions which have been made by the petitioner in these proceeding....