- (1.) HEARD Sri Piyush Agrawal, learned Counsel for the petitioner. Sri S.P. Kesherwani, Learned Counsel appears for the respondents.
(2.) THE questions raised in this writ petition have been decided in a bunch of writ petitions, in Civil Misc. Writ Petition (Tax) No. 1190 of 2008 M/s. A.C.P.L. Jewels Private Ltd. v. Union of India and Ors. Following the same reasons given in the Judgment, we dispose of this writ petition also: We have taken into account the submissions, the judgment of the Supreme Court dated 31.03.2009, arising out of the judgment of the Division Bench of this Court in Ambica Steels (supra), as well as the Circular Letter issued by the Commissioner, Trade Tax Department dated 26.06.2009, and consequently without going into the merits of the challenge to the vires of Section 6 -A of the Act or other submissions, we dispose of the writ petition with the following directions: (1) In all the cases, in which transactions of Job -work and goods returned are involved, the assessment orders only to the extent that the tax was imposed on such transactions for want of Form F of the Central Sales Tax are set aside. The petitioners will appear and submit before the assessing authority a certified copy of this judgment in six weeks to complete the assessment proceedings with regard to such transactions only, on its own merits, after examining the transactions between the parties, and keeping in mind that the assessee is not in a position to obtain Form F for no fault of his; and (2) In the cases where the assessee has been subjected to reassessment proceedings in which the transactions of job -work and goods -returned are involved, the reassessment orders only to the extent that the tax was imposed on such transaction/s for want of Form F of the Central Sales Tax are set aside. The assessee will appear before the Reassessing Authority and submit a certified copy of this judgment in six weeks, to complete the reassessment proceedings in respect of such transactions only, on its own merits after examining the transactions between the parties, keeping in mind the findings recorded earlier on such transactions, and also that the assessee is not in a position to obtain form F, for no fault of his. There will be no order as to costs.;