M. RAMASAMY Vs. STATE OF KERALA

JUDGEMENT

(1.) This revision is filed against the order of the Tribunal sustaining the petitioner's Central sales tax assessment for the year 2005-06. We have heard learned senior counsel Shri. K.B. Mohammed Kutty appearing for the petitioner and learned Government Pleader appearing for the respondent.

(2.) The petitioner claimed exemption on stock transfer of goods by producing F forms. The assessing officer on enquiry found that F forms were bogus. All through the petitioner tried to substantiate that the transaction is stock transfer to a single party, who according to the petitioner is his consignment agent in Karnataka. However the petitioner could not convince any of the lower authorities including the Tribunal with evidence that the transaction is stock transfer for sale through consignment agent in other State. Admittedly, details of sales made by the consignment agent in Karnataka, payment of tax there, etc., have not been furnished by the petitioner. The petitioner does not have the details to be produced in this court even at this stage.

(3.) The learned Government Pleader's case is that F forms produced on enquiry were found to be bogus and so much so, the transfers were rightly assessed as inter-State sales. The learned senior counsel for the petitioner contended that even if stock transfer is disallowed as not proved, the petitioner is entitled to assessment under the local Act, wherein the rate of tax is four per cent. This claim of the petitioner has to be considered with reference to section 6A of the CST Act, which reads as follows: