- (1.) This was an appeal against the judgment and order of the learned trial judge dated March 2, 2009, whereby his Lordship has dismissed the writ petition on the ground that it is hit by the principles of res judicata.
(2.) The fact of the case is as follows: The Appellant/ Petitioner No. 1 is a manufacturer and as such, a dealer under the appropriate sales tax statute (now VAT). In course of business, the Appellants have marketed and sold products to various customers scattering over a number of States. Returns were filed by the Appellants showing turnover of the business dealt with various parties.
(3.) The manufacturer/dealer enjoys certain benefits of exemption of tax if necessary requisite declarations in forms D and F are produced. The assessing officer, it appears, in past dealt with, on production of form D and in some cases, D forms were not accepted holding the same not being genuine and in some cases there was no decision whether the forms were genuine or not. But it was noted that there was no movement of the goods covered by the said forms in respect of the transactions took place with the Bihar party.;