2018 (10) TMI 880

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....ssee, herein, is a registered dealer engaged in the manufacture and sale of edible oil. Monthly returns were submitted and provisional assessment orders have been passed in respect of nine months by the assessing authority. The defence of the assessee that transactions, in question, were actually consignment sale and were backed by form-F and thereby exempted from levy of tax has been discarded by the assessing authority primarily on the ground that the transfer of goods itself had not been established. A finding of the assessing authority, in that regard, is based upon certain materials collected during inquiry, as per which, the vehicles had not moved from Mathura to other States inasmuch as movement of vehicles was recorded in the toll p....

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....nder section 6A of the Act. The earlier law laid down in the case of Ashoka Leyland Limited that filing of form F does not raise irrebutable presumption has not been approved in the subsequent judgment of Ashoka Leyland Limited except where an order has been obtained by commission of fraud, collusion, misrepresentation or suppression of material facts or giving or furnishing false particulars i.e. by playing fraud or any deceitful manner. 19. We find that the case of the respondents lacks any allegation of fraud against the petitioner. The genuineness or correctness of the form issued by its branches situate outside the State of U.P., who had obtained the form F from their registering authority is not an issue. After all form F is a docum....

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....tue of Form-F would be liable to be drawn in the present case, particularly, as the finding of the authorities that goods have not passed, is not yet conclusive. Learned Standing Counsel, on the other hand, submits that the inquiry conducted by the assessing authority, as affirmed by the Tribunal, is based on materials on record, which is not liable to be interfered with particularly as a final assessment is yet to be made. Submission is that the assessee has failed to discharge its burden that the transfer of goods has actually taken place. From the respective arguments advanced by the learned counsel for the parties, it transpires that the defence of the assessee that goods had actually been transferred from Mathura to other States, is ....