PFIZER LIMITED Vs. STATE OF KARNATAKA AND OTHERS

JUDGEMENT

(1.) THE impugned orders at Annexures -H, J and K, dated 2 -9 -2011, 2 -9 -2011 and 12 -9 -2011 respectively passed by the third respondent are based on the defective 'F' Form filed by the petitioner. Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957, mandates that 'F' Form should be filed separately in respect of transaction effected during the period of one calendar month. In the matter on hand, the petitioner has filed certain of 'F' Forms for certain of block periods. Learned Government Advocate submits that the petitioner has filed four 'F' Forms for the entire assessment year. It seems, the petitioner made an application during the pendency of the matter before the third respondent praying for return of defective Forms. The same was not granted by the third respondent. Thereafter, the impugned orders came to be passed.

(2.) THE impugned orders thus reveal that the certain 'F' Forms filed by the petitioner are defective. One of the Forms relating to January 2005 to January 2005 (One Calendar Month) was found to be tampered with and has been changed as ''January 2006 to January 2006" instead of "January 2005 to January 2005". In this context, it is relevant to note the observations of the Apex Court in the case of State of Himachal Pradesh and Others v. Gujarat Ambuja Cement Limited and Another : 2005(59) Kar. L.J. 430 (SC) : (2005)142 STC 1 (SC) : AIR 2005 SC 3936 : 2005 AIR SCW 3727 : (2005)6 SCC 499, which read thus: