2023 (8) TMI 52

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....erprises in the State of Rajasthan for the purpose of sale there. Under Section 6(A) of the Central Sales Tax Act, 1956 (the Act) the onus is on the dealer to show that the movement of the goods from one State, i.e., Maharashtra to another state, i.e., Rajasthan was occasioned by reason to transfer of such goods by respondent to his agent, not by reason of sale, if the dealer claims he is not liable to pay tax under the Act. For this purpose, the dealer may furnish to the Assessing Officer a declaration in Form F duly filled and signed by his agent containing the particulars required alongwith the evidence of dispatch of goods. Admittedly, respondent has complied with these conditions of Section 6(A) of the Act. The forms were on record and....

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....tive official gazette for the information of all concerned and the Rajasthan Government had forwarded the copy of notification to Maharashtra Government also but the Maharashtra Government which was required to publish the notification in its official gazette, failed to do so. Therefore, since there is a breach of the rules by the State itself, the assessment order has to be quashed. 5. The other ground which was raised was that the goods were transferred to M/s Akash Enterprises in the year 2010-2011 and the F forms were duly issued to the said agent by the Rajasthan Sales Tax Department. M/s Akash Enterprises was in existence when the F forms were issued and it was in existence till 31st March 2014. The registration of M/s Akash Enterpri....