- (1.) Nobody has appeared on behalf of the respondents.
(2.) Heard Mr. J.P. Cama, learned senior counsel appearing for the appellants, at length.
(3.) On the facts of this case, we find that the High Court has not committed any legal error in directing the appellant/State to issue Form-F under the Central Sales Tax Act, 1956 to the respondents herein. However, we also note that in the impugned judgment the High Court has made general remarks to the extent that the Revenue/appellant would not have any authority to refuse issuance of Form-F for making the declaration under any circumstances. That may not be a correct statement inasmuch as it would always be open to the appellant/State or the authority issuing such F-Form to see as to whether the conditions for issuance of such form are fulfilled or not. Further, the observations of the High Court made in paras 9 and 10 regarding stock transfer inter-State and inter-State sale are to be expunged. Ordered accordingly.;