TaxTMI 
TaxTMI 
2019 (5) TMI 1453
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....iting instruments like ball pens, sketch pens, high lighters, etc. Its works are located at Bhiwadi in the State of Rajasthan. The Petitioner is registered in Delhi under Delhi Value Added Tax Act, 2004 (DVAT Act). It is also registered under the Rajasthan Value Added Tax, 2003. The Petitioner is registered at both places under the Central Sales Tax Act, 1956 (CST Act). The Petitioner sends its own goods from Delhi to Bhiwadi from time to time for job work and brings the processed goods back to Delhi for sale. 3. Under Section 6A of the CST Act, transfer of goods by a dealer to his branch or agent, not being a sale, is not taxable. All that has to be done is for the person transferring such goods to furnish a declaration in Form F. It is s....
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....2012-13, the Assistant Commissioner, Bhiwadi assessed the Petitioner under the CST Act and issued a demand notice dated 24th February, 2018 for a sum of Rs. 42,56,049/. The Petitioner states that in terms of the policy devised by the Government of Rajasthan, Statutory Forms could be filed by a dealer even after an assessment was completed. 7. Consequently, the Petitioner sent a letter on 30th June, 2015 to the concerned VATO in Delhi requesting for issuance of 'F' Forms for being produced before the authorities in Rajasthan. In the letter the Petitioner pointed out that there was no column in the DVAT 16 Form, at the time it was filed by the Petitioner in the year 2012-13, in which details of the job work done by sending the Petitioner's o....
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....ntimated that the mail had been sent to technical team to resolve the issue and the reply received from technical team stating "Being policy matter, data of financial year 2012-13 cannot be revised." 10. More representations followed without any result. The Petitioner has in para 20 of the writ petition set out in detail the notings on file which indicate that the Assistant Commissioner had at one stage acknowledged the mistake committed by the Department and made a recommendation for issuing the F forms to the Petitioner. Despite that, it appears that the Petitioner was still not issued the F forms. It is in these circumstances that the present petition was filed. 11. In response to the notice issued in the petition, a reply has been fil....