TATA MOTORS LTD. Vs. COMMISSIONER, COMMERCIAL TAXES

JUDGEMENT

(1.) Heard Mr. Bharat Ji Agrawal, senior advocate assisted by Mr. Rahul Agarwal and Mr. Rahul Srivastava, learned counsel for the revisionist and Mr. Sanjay Sarin, learned standing counsel. By means of these revisions, the revisionist has assailed the order dated October 12, 2011 passed by the Commercial Tax Tribunal in Second Appeal No. 597 of 2011 for the assessment year 2008-09 under the U.P. Trade Tax Act and the Central Sales Tax Act, respectively.

(2.) Brief facts of the revisionist's case are that the revisionist is a public limited company incorporated under the Indian Companies Act having its registered office at Mumbai and is engaged in manufacturing motor vehicles/motor chassis from its factory situate at Chinhat, Deva Road, Lucknow. The motor vehicles are taxable at single point, i.e., at the point of sale to consumer.

(3.) During the assessment year 2008-09, certain stock was transferred by the revisionist-company to its branch office and consignment agents located outside the State of U.P. and as such, forms F are required to be issued under section 6A of the Central Sales Tax Act. Forms F are obtained from respective branch offices/consignment agents and further forms C are obtained from the purchasers located outside the State of U.P. and the same were handed over to the assessing authority but admittedly beyond time as practically. It is very difficult for the branch offices/consignment agents/purchasers situated outside the State to obtain and furnish forms C and forms F within the time stipulated in rule 12(7) of the Central Sales Tax (Registration and Turnover) Rules, 1957.