Surya Prakash Kesarwani, J. - (1.) HEARD Sri Rakesh Ranjan Agarwal, learned Senior Advocate, assisted by Sri Suyash Agarwal, learned counsel for the applicant and Sri B.K. Pandey, learned Standing Counsel for the respondent. Revision is admitted on the following questions of law: "(i) Whether in the facts and circumstances of the case the Tribunal was justified in remanding the case to the Assessing Officer? (ii) Whether - the Tribunal was right in directing to obtain fresh enquiry report in regard to all Form F as the enquiry report has been received relating to few Forms -F only? (iii) Whether under the facts and circumstances of the case the Form F issued by the M/s. Rajdhani Traders, Delhi and M/s. Radhika Enterprises, Delhi are valid declaration form under Section 6A of the Central Sales Tax Act, 1956 -
(2.) WITH the consent of learned counsel for the parties, this revision is finally heard. Briefly stated the facts of the present case are that the applicant is a registered dealer under the U.P. VAT Act, 2008 (hereinafter referred to as the "Act") as well as under the Central Sales Act, 1956 (hereinafter referred to as the "CST Act"). The applicant is a dealer of non ferrous metal scraps and metal utensils. During the Assessment Year 2009 -10, the applicant disclosed stock transfer of non ferrous metal scraps and utensils for sale on commission agency basis, against which Forms -F No. 03Q873645, 04Q715866, 03Q982073 and 03Q982074 are said to have been received by the applicant from M/s. Rajdhani Traders, New Delhi for a sum of Rs. 4,98,43,435/ -. Likewise, stock transfer of non ferrous metal scraps of Rs. 3,01,73,690/ - was disclosed on commission agency basis to M/s. Radhika Enterprises, New Delhi, against two Forms -F No. 03Q725091 and 03Q725092, said to have been received by the applicant. It is the case of the applicant that entire details as required under Rule 4(4) of the Central Sales Tax (U.P.) Rules, 1957 were maintained and the said provision was fully complied with. It is also the case of the applicant that these Forms were bonafidly received by him from their aforesaid two agents at Delhi and on the strength of these Forms, a claim was made under Section 6A of the CST Act that these transactions are not sale liable to tax under the CST Act. The books of account were produced by the applicant before the Assessing Authority. On enquiry from the concerned Delhi VAT Authorities, an intimation was received through the Assistant Commissioner (SIB), Commercial Tax, Unit -I, Ghaziabad vide Letter No. 431 dated 8.9.2010 accompanied with the letter of the Commercial Tax Department and IP State, New Delhi. As per report of concerned Delhi VAT Officers "Form T" No. 03Q873645, 04Q715866, 03Q982073 and 03Q982074 were not issued from Zone -08 CFC (Ward -84) as per record available". The case of the applicant is that these Forms -F were received by him from his agents M/s. Rajdhani Traders, Delhi for Rs. 4,98,43,435/ -. Likewise, verification was sought of Form -F No. 03Q725091 and 03Q725092 said have been received from the agent M/s. Radhika Enterprises, New Delhi for Rs. 3,01,73,690/ -. Report was received from the concerned, Commercial Tax Authority under the Delhi VAT Act through the Deputy Commissioner (SIB) Commercial Tax -Unit -I, Ghaziabad vide D.O. Letter No. 03630, dated 13th November, 2010 that these two Forms -F have not been issued by the Delhi VAT Authorities to the aforesaid M/s. Rakhika Enterprises, New Delhi rather these forms were issued to another firm M/s. A.K. Technical Power Limited having TIN No. 07290176998. Thus, the total amount covered by the aforesaid six Forms -F was of Rs. 8,00,17,125/ -. The assessing authority, vide assessment order 31st March, 2011 levied central sales tax on these transactions treating them as central sales.
(3.) AGGRIEVED with the assessment order dated 31st March, 2011, the applicant filed First Appeal No. 243/2011 before the Additional Commissioner Grade -H, (Appeals) Commercial Tax, Mirzapur who dismissed the appeal vide order dated 21st June, 2011 observing that the aforesaid six Forms -F were not issued by the prescribed authority to M/s. Rajdhani Traders, Delhi and M/s. Rakhika Enterprises, New Delhi rather these forms are either stolen or forged and as such no benefit of these form can be given to the applicant.;