F forms misplaced by the department-revisional proceedings on the ground that F forms not available on file, are bad in law

0 comments Tuesday, September 27, 2011
Punjab VAT Tribunal has held in an important case namely Mahavir Vanaspati Company Vs State of Punjab revision No 13 of 2010 (2011) 17 STM (JS) 278 decided on December 23, 2010 that starting of revisional proceedings on the ground that F forms were not available on the files were bad in law and petitioner could not be held liable to pay CST on the ground that the consignment sales were to be treated as inter-state sales for want of F forms or due to registration of the Consignees firms cancelled or those firms not filing regular returns in those States or paying tax.
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