- (1.) Heard Mr. Bharat Ji Agrawal, senior advocate assisted by 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 April 19, 2011, passed by the Commercial Tax Tribunal in Second Appeal Nos. 212 of 2011 and 213 of 2011 for the assessment year 2005-06 under the U. P. Trade Tax Act and Central Sales Tax Act, respectively.
(2.) Since common questions of law and facts are involved in both the revisions and further the order impugned is dated April 19, 2011, as such, they are being decided by a common order. 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 2005-06, 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, form 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.;