TaxTMI 
TaxTMI 
2020 (2) TMI 1161
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....ribunal allowed the Appeal of the Assessee, holding that the transaction in question amounted to branch transfer made by the Assessee which was duly supported by Form-F which was duly verified during the Assessment proceedings and therefore, there was no question of Revision/Re-assessment for want of compliance with the terms under Rule 4 (3-A) of the Central Sales Tax Rules. The relevant findings of the Tribunal are quoted below for ready reference: "28. The Department has not pointed out any discrepancy in the Form F declarations to render them as unacceptable. The authorities below have not established that there is a movement of goods against a particular order of direction in order to impose tax under Section 3 (a) of the CST Act, 19....
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....f settled agreements for inter-state purchase of the assessee's goods an assessment cannot legally arise on the turnover. 30. Another important fact as has been noticed, on perusal of the assessment records i.e. CST assessment file No.299609/89-90 pages 529 to 570 of the M/s.Kumaran Mills Limited, Avinsahi Road, Coimbatore it is found that the entire revision of assessment was carried out on the basis of the D3 proposals evolved in D3 No.53-57/94-95 dt:27.7.94. Basing on the inspection held in the place of business of the appellant on 7.1.93 and as against the said proposal, the very same Assessing Authority has suggested deviation proposal on 28.6.96, which was rejected by the Enforcement Wing authorities on the following contentio....
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.... evidence could be futile exercise only. Further in the Hon'ble High Court of Madras the principal Commissioner and Commissioner of Commercial Taxes, Madras had given an assurance that the assessments relating to the years, prior to 1.4.92 will not be reopened in the light of the new thanking." 32.The learned Authorised Representative for the appellants referred to the decision of the Allahabad High Court in the case of Harbans Lal Malhotra V Assistant Commissioner, Sales Tax, Ghaziabad reported in 107 STC 98, wherein it has been held that: "merely a change of opinion and had been issued for the purpose of reassessing the petitioner on the material already scrutinized and considered while passing the original assessment order"" 33. ....
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....ctions. Further it is also the fact that the appellants are in possession of entire set of records and the same were also duly produced before the first appellate authority. The first appellate authority on having made a positive findings with regard to the nature of transaction held and the type of records maintained and produced for verification, has remitted the case back to the Assessing Authority, which the appellants would feel as against the principal of natural justice. 36. Another important aspect of the assessement relating to the years 1989-90 to 1991-92, the entire revision orders were passed for the purpose of implementing the D3 proposals formulated by the Enforcement Wing, of which, the Assessing Authority was of the view t....
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....tion therefore, the same would amount to a part of substantive and not procedural law. In addition to this, there is no provision for appeal. Thus, it is only in limited cases of fraud, misrepresentation etc. that reassessment can be directed and not if there had been a mere error of judgment. 100. If it is not an inter-State sale provided through a legal fiction, then it amounts to transfer of stock and this is a finding which has been arrived at by a statutory authority where for there does not exist any provision for appeal. Therefore, it cannot be reopened on the premise that there was a mere error of judgment or change in opinion. 101. Once it is held that such determination of an issue having regard to legal fiction created in ter....