ESAB INDIA LIMITED Vs. STATE OF KERALA

JUDGEMENT

(1.) THE only issue involved in this case is whether the Tribunal was correct in declining the exemption claimed by the petitioner in respect of stock transfer made to the branch. According to the petitioner, the petitioner has produced F form in terms of section 6-A of the Central Sales Tax Act, 1956 and therefore, the authorities below including the Tribunal are not justified in disallowing exemption. Counsel for the assessee Sri Jose Joseph contended that apart from form F declaration the petitioner has also furnished declaration in form 27b in support of the stock transfer. He has also contended that lorry receipt was also produced as proof of stock transfer, though the Tribunal has not dealt with it in the detailed order.

(2.) THE Government Pleader appearing for the respondent contended that exemption under section 6-A can be granted only if stock transfer is proved. According to him, apart from production of F form, documents to prove dispatch of goods is also required.