{"id":226582,"date":"2006-12-04T00:00:00","date_gmt":"2006-12-03T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/ms-metro-tyres-ltd-vs-state-of-kerala-on-4-december-2006-2"},"modified":"2017-01-11T00:28:36","modified_gmt":"2017-01-10T18:58:36","slug":"ms-metro-tyres-ltd-vs-state-of-kerala-on-4-december-2006-2","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/ms-metro-tyres-ltd-vs-state-of-kerala-on-4-december-2006-2","title":{"rendered":"M\/S.Metro Tyres Ltd. vs State Of Kerala on 4 December, 2006"},"content":{"rendered":"
Kerala High Court<\/div>\n
M\/S.Metro Tyres Ltd. vs State Of Kerala on 4 December, 2006<\/div>\n
       \n\n  \n\n  \n\n \n \n  IN THE HIGH COURT OF KERALA AT ERNAKULAM\n\nST Rev No. 129 of 2005()\n\n\n1. M\/S.METRO TYRES LTD., V\/944,\n                      ...  Petitioner\n\n                        Vs\n\n\n\n1. STATE OF KERALA, REP. BY\n                       ...       Respondent\n\n                For Petitioner  :SRI.VIJAYAN. K.U.\n\n                For Respondent  :GOVERNMENT PLEADER\n\nThe Hon'ble MR. Justice P.R.RAMAN\nThe Hon'ble MR. Justice K.P.BALACHANDRAN\n\n Dated :04\/12\/2006\n\n O R D E R\n               P.R.RAMAN & K.P.BALACHANDRAN,JJ.\n\n                         ```````````````````````````\n\n                         S.T.Rev.No.129 of 2005\n\n                         ```````````````````````````\n\n            Dated this the 4th  day of December, 2006\n\n\n                               J U D G M E N T\n<\/pre>\n
Raman, J<\/p>\n
      The assessee is a registered dealer borne on the rolls of the<\/p>\n
Assistant Commissioner, Assessment, Special Circle, Mattanchery.<\/p>\n
For the assessment year 95-96, he filed a nil return. The books of<\/p>\n
accounts   of   the   dealer   were   collected   and   verified   by   the<\/p>\n
Assessing Officer.   It was found that  an  amount of Rs.3,35,369\/-<\/p>\n
was   not   supported   by   F   Form   and   in   the   absence   of   any<\/p>\n
documents it is treated as inter state sale.  Likewise, the defective<\/p>\n
fans   said   to   have   been   sent   to   Noida   in   UP   for   an   amount   of<\/p>\n
Rs.10,66,858\/-   was   contended   to   be   purchased   from   out   of   the<\/p>\n
state.     In   the   absence   of   supporting   evidence   it   was   treated   as<\/p>\n
inter state sale.\n<\/p>\n<\/p>\n
      2.     However,   the   branch   transfer   effected   to   outside   the<\/p>\n
state  for  Rs.2,67,373  was found  to  be  supported by  F Form  and<\/p>\n
accordingly exemption was granted.  Accordingly, it was proposed<\/p>\n
to   complete   the   CST   assessment   for   95-96   estimating   the<\/p>\n
STRV No.129\/2005<\/p>\n
                                     : 2 :<\/span><\/p>\n
interstate sale on Rs.14,02,227\/- and tax at the rate of 11%.   On<\/p>\n
issuing notice, the assessee filed his objection contending that the<\/p>\n
rate   of   defective   for   Rs.3,35,360\/-   is   properly   covered   by<\/p>\n
documents, but the assessee did not however produced F form for<\/p>\n
the said  transaction before the Assessing Officer till the order of<\/p>\n
assessment was passed.   In the absence of F Form, the claim of<\/p>\n
the assessee in this regard was disallowed. The contention that an<\/p>\n
amount of Rs.10,66,858\/- representing value of the defective fans<\/p>\n
sent   to   Noida,   it   was   found   that   the   assessee   purchased   the<\/p>\n
goods. For that also, there was no F Form produced.   Hence this<\/p>\n
claim   was   also   rejected.   The   inter   state   sales   tax   due   was<\/p>\n
accordingly assessed. Aggrieved thereby, the petitioner preferred<\/p>\n
an appeal before the Deputy Commissioner (Appeals).   The main<\/p>\n
challenge   was   that   the   return   of   the   defective   fans   to   the<\/p>\n
consigner outside the Sate  was on proper documents. According<\/p>\n
to   him,   he   produced   all   the   documents   before   the   Assessing<\/p>\n
authority   which   has   not   been   properly   considered   by   him.   The<\/p>\n
defective fans for Rs.10,66,858\/- were sent to the factory at Noida<\/p>\n
under   instructions   from   the   sellers   and   that   the   transfer   was<\/p>\n
supported by proper documents and the Assessing Officer has not<\/p>\n
STRV No.129\/2005<\/p>\n
                                       : 3 :<\/span><\/p>\n
considered   the   evidence   so   produced.   These   contentions   were<\/p>\n
examined by the appellate authority.   It was found that both for<\/p>\n
repair   work   and   return,   however   the   interstate   transfer   from<\/p>\n
Kerala   was   not   supported   by   declaration   in   F   Form  and   as   such<\/p>\n
the assessee was not entitled to the benefit of treating this as a<\/p>\n
branch   transfer.         The   appellate   authority   found   in   such<\/p>\n
circumstances, that there is no merit in this appeal and dismissed.<\/p>\n
      3.     The   appellant   further   challenged   the   correctness   of<\/p>\n
that   order   in   second   appeal   before   the   Tribunal.   The   Tribunal<\/p>\n
again   considered   this   matter.     The   finding   of   the   first   appellate<\/p>\n
authority   was   extracted   in   page   4   of   the   Tribunals   order.   The<\/p>\n
Tribunal   after   referring   to   the   appellate   order   found   that   the<\/p>\n
appellant   had   not   produced   F   Form   to   produce   stock   transfer,<\/p>\n
even  though that  by  itself  may  not be  sufficient    to  prove   stock<\/p>\n
transfer   and   that   it   is   the   physical   transport   of   goods   under<\/p>\n
Section 6A   of the C.S.T.Act. Since the appellant did not produce<\/p>\n
any   documents   to   prove   physical   transfer   of   goods   across   the<\/p>\n
boundary and in the absence of F Form, claim was disallowed and<\/p>\n
the   appeal   was   also   dismissed   as   the   Tribunal   did   not   find   any<\/p>\n
merit   in   the   appeal.   It   is   challenging   these   orders   by   the<\/p>\n
STRV No.129\/2005<\/p>\n
                                        : 4 :<\/span><\/p>\n
authorities below, that the revision is filed.<\/p>\n
      4.     The   learned   counsel   appearing   for   the   revision<\/p>\n
petitioner   contended   before   us   that   various   other   documents<\/p>\n
were   also   produced   before   the   Tribunal,   but   there   is   nothing<\/p>\n
discerning from the file  that any such documents were produced.<\/p>\n
At any rate he has no case that ‘F’ Forms relating to the transfer<\/p>\n
of goods was produced.\n<\/p>\n<\/p>\n
      5.     Admittedly,   when   the   petitioner’s   claim   is   that   the<\/p>\n
defective goods were transferred to their main office at Noida in<\/p>\n
UP, he was bound to support the same by producing F Forms. The<\/p>\n
assessee  had  as  a  matter  of fact  produced F Form  in  respect  of<\/p>\n
some   other  transaction.   But  in  the present  case, the  claim   was<\/p>\n
rejected   in   the   absence   of   any   F   Forms.     Petitioner   has   no<\/p>\n
explanation   as   to   why   the   F   Forms   could   not   be   produced.   The<\/p>\n
authorities below in such circumstances has rightly held that the<\/p>\n
claim   for   exemption   from   the   inter   state   sale   being   a   branch<\/p>\n
transfer   and   the   finding   that   it   is   not   supported   by   any   proper<\/p>\n
documents are pure questions of fact with which this court cannot<\/p>\n
interfere in the revision stage nor is there any sufficient ground to<\/p>\n
do so.\n<\/p>\n
\nSTRV No.129\/2005<\/p>\n
                                          : 5 :<\/span><\/p>\n
       6.     The burden of proving that the movement of the goods<\/p>\n
from   one   state   to   another  is   not   by   way   of   sale   but   was   only   a<\/p>\n
transfer   otherwise   than   by   way   of   sale,   lies   on   the   assessee.<\/p>\n
Further the manner of proof to be adduced is also specified in 6A<\/p>\n
of   the   C.S.T.Act   as   one   prescribed.   By   fiction   of   law,   it   will   be<\/p>\n
deemed to be an interstate sale, in case he does not discharge his<\/p>\n
burden   in   the   manner   prescribed   by   rules.     In   this   case,   the<\/p>\n
assessee   having   failed   to   discharge   his   burden   by   producing   ‘F’<\/p>\n
form, there is no error in the order of the Tribunal.<\/p>\n
       The revision fails and accordingly dismissed.<\/p>\n
                                                     P.R.RAMAN, JUDGE<\/p>\n
                                              K.P.BALACHANDRAN, JUDGE<\/p>\n
Rp<\/p>\n","protected":false},"excerpt":{"rendered":"
Kerala High Court M\/S.Metro Tyres Ltd. vs State Of Kerala on 4 December, 2006 IN THE HIGH COURT OF KERALA AT ERNAKULAM ST Rev No. 129 of 2005() 1. M\/S.METRO TYRES LTD., V\/944, … Petitioner Vs 1. STATE OF KERALA, REP. BY … Respondent For Petitioner :SRI.VIJAYAN. K.U. For Respondent :GOVERNMENT PLEADER The Hon’ble MR. […]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,21],"tags":[],"class_list":["post-226582","post","type-post","status-publish","format-standard","hentry","category-high-court","category-kerala-high-court"],"yoast_head":"\nM\/S.Metro Tyres Ltd. vs State Of Kerala on 4 December, 2006 - Free Judgements of Supreme Court & High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/ms-metro-tyres-ltd-vs-state-of-kerala-on-4-december-2006-2\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"M\/S.Metro Tyres Ltd. vs State Of Kerala on 4 December, 2006 - 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