2020 (4) TMI 466

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....truction of various Infrastructure projects all over India. He undertakes construction of roads in the State of Tamil Nadu for National Highways Authority of India and he obtained registration under the TNVAT Act, 2006. On 22.06.2016 and 23.06.2016, the officials of the Enforcement Wing of the respondent department conducted a surprise inspection in the petitioner's business premises and called for certain details for the assessment years 2012-13, 2013-14, 2014-15 and 2015-16. Thereafter, the petitioner was issued with notices by the respondent stating that the petitioner has not declared the monthly returns for transfer of ownership of the goods and failed to furnish Form F and therefore, it was held that the petitioner is liable to pa....

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....gh Court, a notice dated 14.06.2019 was given fixing the date for personal hearing on 24.06.2019. However, the petitioner has failed to appear in person and did not produce any details/records in support of his claim. Since the dealer has not followed the procedures, provided under Section 51 of the TNVAT Act, 2006, previous assessment order was confirmed, holding that the total and taxable turn over as direct interstate sales are liable to be taxed at 14.5%. The reasons adduced for confirming this order is that the materials sent to their branches/worksites in other States involves transfer of goods and they should be declared in the monthly returns under CST Act, 1956 and that Form F should have been furnished as stipulated under the CST ....

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....ttention of this Court to a judgment rendered by this Court in Simplex Infrastructure Limited Vs. The Assistant Commissioner (CT), Egmore-II Assessment Circle, Chennai, reported in 2019-VIL-494- MAD, wherein, this Court has held as follows: "A declaration in Form F is required to establish stock transfer of goods under the CST Act. However, the production of an F form is not mandatory to establish the petitioners' case. We are concerned with a State tax assessment where other materials are available to assist the officer in arriving at a proper conclusion regarding the true purpose and purport of movement of goods. Thus, while a Form F would, had the same been filed in the CST assessment, support the petitioner's stand, the....