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M/S Dharampal Satyapal Limited Thru' Auth. Sign. J.P. Sharma v. State Of U.P. & Others - WRIT TAX No. - 1460 of 2007  RD-AH 16804 (24 October 2007)
HIGH COURT OF JUDICATURE AT ALLAHABAD
Writ Petition (Tax) No. 1460 of 2007
Hon'ble Sushil Harkauli, J.
Hon'ble Rakesh Sharma, J.
In the case of Ashoka Leyland Limited Versus State of Tamil Nadu and others, 2004 (134) STC 473, the Supreme Court has held that after submission of form 'F', an enquiry is held, and if the determination consequent upon the enquiry is to the effect that the inter-state movement of the goods was by way of 'stock transfer' and not by way of sale, the matter goes out of the purview of the Central Sales Tax Act and no contrary finding under the Central Act would be permissible.
In the writ petition, the petitioner has asserted that in respect of the months in question, the prescribed period for submission of form 'F' has not yet expired and will expire sometime in December 2007.
No good reason has been shown to us by the learned standing counsel as to why the proposed proceedings for provisional assessment can not be deferred for a short period of two or three months till form 'F' is submitted, enquiry is held and determination is made in the light of the decision of the Supreme Court referred above. Thus, we do not see any good reason why the respondents should try to preempt the said determination, by proceeding with the provisional assessment proceedings pursuant to the impugned show cause notice.
A counter affidavit may be filed by the standing counsel within a month. List thereafter.
In the meantime, the proceedings for provisional assessment for the assessment year 2007-08 shall remain stayed till the earliest of the following three dates:-
1.till next date of listing;
2.till determination is made after the enquiry pursuant to the form 'F' submitted by the petitioner; and
3.till the expiry of the last date for submission of form 'F', if by then the petitioner fails to submit form 'F'.
Dated : October 24, 2007
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