TaxTMI 
TaxTMI 
2016 (12) TMI 313
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....cts and they are the assessee on the file of the respondent under the provisions Central Sales Tax Act, 1956 [CST Act] and the erstwhile Tamil Nadu General Sales Tax Act, 1956 [TNGST Act]. In these Writ Petitions, the petitioner has challenged the orders passed by the respondent, disallowing the stock transfer effected by the petitioner in their depot Tada, which is in the State of Andhra Pradesh. 3. The petitioner had stock transferred High Speed Diesel and Motor spirit to their Depot at Tada, from where it has been distributed to its authorized dealers in Andhra Pradesh. The petitioner claim those transactions as stock transfer by filing Form-F Declarations. The Enforcement Wing Officials inspected the place of business of the petitioner....
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....tomers who have given orders for supply, make entries in the delivery register and allow the vehicles to go. Further, it was stated that on a particular day, most of the vehicles on reaching Tata from Chennai were sent out to supply the products, as such to the actual consumers/dealers in the same vehicles without unloading. 5. Relying upon the said statement, the respondent concluded that it is a case of inter-state sale and not a case of stock transfer. The fundamental error committed by the respondent in concluding that it was the case of inter-state sale was on account of the fact that the respondent did not conduct any enquiry on the Form-F Declaration filed by the petitioner. 6. The type of enquiry to be conducted when Form-F Declar....
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....e". It is not possible to specify the documents or other materials or papers that may be required, to be furnished in all situations and in all cases. It depends upon the facts and circumstances of each case. The power vested in the officer is a wide discretionary power, to find, whether the particulars contained in the declaration (F forms) are "true". It is not possible or practicable to lay down the exact documents or materials that may be required in all the cases, by the assessing authority, to come to a proper and just finding as required by Section 6A(2) of the Act. 8. Admittedly, in the instant case, the respondent did not conduct any enquiry, nor there is any observation made in the impugned orders rejecting the Form-F Declaration....
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....s confined to find out the truth or otherwise of the particulars contained in form F and for this purpose other evidence if any produced by the dealer other than the particulars contained in form F is also to be considered. In the course of such enquiry, it is open to the authority to call for any other information in order to verify the truth or otherwise of the particulars contained in the declaration filed in form F. The "any other information" may be that which rule 4(3A) of the CST (TN) Rules require a dealer to maintain, except the one required under rule 4(3A)(d) or any other evidence relating to the issue, in order to adjudicate whether the particulars mentioned in form F are true. The copies of the bills issued by the agents to the....
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.... is not possible to accept the contentions for the Revenue that the transactions though subject to sales tax in other States as local sales were nevertheless inter-state sales." The above decision would clearly shows that the Tribunal in the said case concluded that there was no contract pursuant to which the goods have moved to the destination, outside the State. Furthermore, it was also held that the local taxes have been paid on the local sales effected in the States, where the assessee maintained Depots. 11. Thus, essentially if an enquiry is conducted, the aforesaid facts would definitely come to light and the Assessing Officer can examine all those documents as to whether it was a case of consignment sale or an inter-state sale. 12....