CARRIER AIRCON LTD Vs. STATE OF KERALA

JUDGEMENT

(1.) Considering the fact that the assessment challenged in revision is of the assessment year 2002-03, last time it came for admission we directed the learned Counsel to get ready for hearing in the matter. We heard the petitioner's Counsel and the learned Senior Government Pleader.

(2.) The petitioner, an assessee under the Kerala General Sales Tax Act, also having other units outside the State, challenges the assessment of the year 2002-2003 under Section 17D of the Act. Though many contentions were raised before the Tribunal, before us, the question of F-Form alone was raised. The specific addition made on assessment is found in item 4 of the assessment order, which reads as under:-

(3.) The assessee admittedly did not produce F-Form for Rs.99,06,127/-. F-Form necessarily has to be produced for claiming benefits of stock transfer after the amendment made to Section 6A of the Central Sales Tax Act, 1956, by which the following words were added "and if the dealer fails to furnish such declaration, then the movement of such goods shall be deemed for all purposes of this Act, to have occasioned as a result of sale."