VIJAYAMOHINI MILLS Vs. STATE OF KERALA

JUDGEMENT

(1.) The petitioner herein is a company. It is an assessee under the Central Sales Tax Act. The Revenue is the respondent herein. We are concerned with the assessment year 1975-76. In computing the total taxable turnover, a sum of Rs. 3,71,169.70, representing the amount in respect of stock transfer, was added by the assessing authority to the taxable turnover, on the ground that the assessee failed to produce 'F' Forms. It was confirmed in appeal by the Deputy Commissioner of Sales Tax (Appeals). In second appeal, at the instance of the assessee, the orders of the authorities below, on the above aspect, were affirmed, by order dated 19-9-1986. The assessee has come up in revision.

(2.) We heard counsel for the revision petitioner, Mr. M. Ramachandran, as also counsel for the Revenue, Mr. N. N. Divakaran Pillai. It is common ground that the petitioner assessee effected a transfer of goods to the U. P. Depot, the total of which during the relevant assessment year amounted to Rs. 3,71,169.70. All the statutory authorities took the view that the transfer to the U. P. Depot was not proved with necessary 'F' Forms. The plea of the assessee was that there was only a stock transfer to its Depot, and there was no sale and that it will be evident, on a perusal of the relevant records like delivery notes, invoices, agreement, statements of account, bills issued at the U. P. Depot and the assessment order under the U. P. Sales Tax Act, etc. It was not accepted. The authorities took the view, that under S.6A(1) of the Central Sales Tax Act, it is a mandatory requirement that 'F' Forms should be furnished to prove that the transfer of goods to the Depot in U. P. was otherwise than by way of sale.

(3.) The short question that arises for consideration in this revision is, whether the filing of 'F' Forms is a mandatory requirement under S.6A(1) of the C.S.T. Act In order to understand the scope of the relevant statutory provision, it will be useful to quote S.6A(1) and 6A(2) of the C.S.T. Act.