2016 (10) TMI 658

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....Mr. D.V. Pathy, Advocate Mrs. Manju Jha, Advocate For the Respondents : Mr. Vikash Kumar JUDGMENT ( Per: Honourable Mr. Justice Hemant Gupta ) Heard learned counsel for the parties. 2. The petitioner is a Company engaged in the business of retail sale of leather ware. The subject matter of challenge in C.W.J.C. No.8899 of 2016 pertains to Assessment Year 2010-2011 and C.W.J.C. No.8900 of 2016....

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....passed by this Court in C.W.J.C. No.4130 of 2015 (Apollo Tyres Ltd. Vs. The State of Bihar & Anr.) and an order passed by the Hon‟ble Supreme Court in the case of Ambica Steels Ltd. vs. State of U.P. & Ors., (2009) 14 SCC 309. 6. As per the argument raised by the learned counsel for the petitioner, Form "F" was not supplied by the Tax Authorities located within the State of Jharkhand. On su....

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....less the Form "F" is furnished, the petitioner would not be entitled to any tax credit. The petitioner cannot rely upon other documents of transactions in support of its plea of Branch transfer. 8. The order of this Court in Apollo Tyres Limited (supra) is to the effect that the petitioner be given an opportunity to satisfy the respondents-authorities by producing the necessary Form in the matter....