- (1.) Heard Mr. Bharat Ji Agrawal, senior advocate assisted by Mr. Rahul Agarwal, learned counsel for the revisionist and Mr. Sanjay Sarin, learned standing counsel. 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 Delhi. The revisionist is manufacturing motor vehicles/ motor chassis at its factory situate at Chinhat, Deva Road, Lucknow. The motor vehicles are taxable at single point at the point of sale to consumer. For the assessment year 2007-08 (Central), the assessment proceedings against the revisionist were in progress in the months of December, 2010 and January, 2011. In respect of the stock transfers made by the revisionist-company to its branch office and consignment agents located outside the State of U. P. form F are required to be given under section 6A of the Central Sales Tax Act. The forms F are obtained from respective branch offices/consignment agents and forms C are obtained from the purchasers located outside the State of U. P. from their assessing authorities situated outside the State of U. P. and then handed over to the revisionist for furnishing to its assessing authority within the State of U. P. In reality, it is very difficult for the branch offices/consignment agents/purchasers situated outside the State of U. P. 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 to enable the revisionist to hand them over to its assessing authority.
(2.) In this respect, the Commissioner of Trade Tax vide circular No. 873, dated August 26, 2000 and circular dated November 25, 2009, has specifically directed the assessing authorities concerned to extend the time for filing forms if there are reasonable grounds for failure to file them within time. As the revisionist had not received various forms C from its outside State purchases and forms F from its branch offices/consignment agents within time of three months as contemplated in rule 12(7) of the Rules. Owing to non-supply of these forms to the revisionist, the revisionist was unable to submit them within time to the assessing authority in terms of rule 12(7) as stated above.
(3.) For the assessment year 2007-08 (Central), an assessment order was passed on January 28, 2011. During the period under review, the revisionist made stock transfer/consignment sales outside the State of U. P. The revisionist also transferred goods to its Engineering Research Centre situated at Lucknow for captive consumption. The revisionist produced 296 forms F (in original) covering stock transfer/consignment and produced photocopies. The revisionist declined to accept these nine forms F on the ground of delay of one month and were therefore invalid. The assessing authority also found that no forms F had been filed by the revisionist in respect of sales worth Rs. 1,58,20,276. The sales of the aforesaid amount were treated as Central sales in the assessment order. The assessing authority also rejected the forms C and forms F filed by the revisionist against the Central sales and stock transfer/consignment sales made by the revisionist on the ground that the Central sales tax have been amended with effect from October 1, 2005 and the revisionist was required to file the aforesaid forms by the end of next quarter in respect of which forms were issued under rule 12(7) of the aforesaid Rules. The revisionist filed an application for extension of time for submission of balance forms F and C and proof of export for quarter-IV 2007-08 on January 12, 2011.;