2022 (11) TMI 147

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....ted 14.05.1998, passed in A.P.No:CST 11/97, filed by the petitioner, wherein the Appellate Assistant Commissioner had allowed the appeal filed by the petitioner and, thereby, reversed the order passed by the second respondent - Deputy Commercial Tax Officer. 2. The dispute pertains to the claim of the petitioner of movement of goods otherwise than by way of sale to a consignment agent of the petitioner. The petitioner had filed Form-F before the second respondent along with sale list. But, the second respondent refused to accept the claim, stating merely on the strength of Form-F and sale list, such inference cannot be made. The Appellate Assistant Commissioner allowed the appeal filed by the petitioner, placing reliance on a decision of t....

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....ner was required to produce such documents that may be required to prove the transaction. It is submitted that the petitioner has not discharged the burden of proof in terms of the test laid down by the Division Bench in A.Dhandapani's case, cited supra. 5. By way of a rejoinder, learned counsel for the petitioner submits that there is no dispute that Form-F is a genuine document and, therefore, on the strength of the documents that were produced before the original authority, the Writ Petition deserves to be allowed, by reversing the decision of the first respondent - Appellate Tribunal. 6. We have considered the arguments advanced by the learned counsel for both the parties. We have also perused the provisions of Section 6-A of the ....

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....tion in order to verify the truth or otherwise of the particulars contained in the declaration filed in form F. The "any other information" may be that which rule 4(3A) of the CST (TN) Rules require a dealer to maintain, except the one required under rule 4(3A)(d) or any other evidence relating to the issue, in order to adjudicate whether the particulars mentioned in form F are true. The copies of the bills issued by the agents to the purchasers as required by rule 4(3A)(d) need not be produced, nor it is open to the assessing authority to call for such bills. (iii) In W.A. No. 911 of 1994 which arises out of W.P. No. 10649 of 1994, assessment has been made for the assessment year 1992-93 on March 31, 1994, on the basis that sub-rule (3A)....