2017 (12) TMI 1172

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....Pleader. 2. The petitioner, an assessee under the Kerala General Sales Tax Act, also having other units outside the State, challenges the assessment of the year 2002-2003 under Section 17D of the Act. Though many contentions were raised before the Tribunal, before us, the question of F-Form alone was raised. The specific addition made on assessment is found in item 4 of the assessment order, which reads as under:- "4. The accounts revealed stock transfer (out) for Rs. 1,33,01,787/- during the year 2002-03 and produced F-Forms and transport documents for Rs. 33,95,660/-. Hence the balance Rs. 99,06,127/- will be treated as local sales and assessed to tax." 3. The assessee admittedly did not produce F-Form for Rs. 99,06,127/-. ....

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....he State. 5. The Tribunal has also considered the time gap in production of F-Forms. The appeals were related to assessment years 2002-2003 to 2004-2005 and specific instance of loss of F-Forms is alleged for the year 2002-2003. The assessee had filed returns in time and F-Forms were to be filed along with the returns. If at all there was a loss of F-Forms, then the assessee ought to have got the duplicate forms or atleast the certificate of the officer from Puducherry and produced it before the Assessing Officer in Kerala, wherein the revision petitioner is assessed. The assessments were completed only on 10-02-2014, also under Section 17(b). 6. Further, the Tribunal had noticed that in page Nos.21, 22, 283 and 284 of the assessment ....