Court : Sales Tax Tribunal STT Delhi
Reported in : (2007)10VST451NULL
..... the branch while referring to form f.we again quote the passage in paragraph 110 (para 91 in stc): the purpose of verification of the declaration made in form f, therefore, is as to whether the branch office acted merely as a conduit or the transaction took place independent to the agreement to sell entered into by and between the buyer and the registered office or the office of the company situated outside the state.particulars in f ..... may deem necessary that the particulars contained in the declaration furnished by a dealer under sub-section (1) are true he may, at the time of, or at any time before, the assessment of the tax payable by the dealer under this act, make an order to that effect and thereupon the movement of goods to which the declaration relates shall be deemed for the purposes of this act to have been occasioned otherwise than as a result of sale. ..... the case of the karnataka sales tax department is that direct inter-state sales to the customers in maharashtra were camouflaged as stock transfers to the pune branch and this fact had come to light when an inspection was made by the officials of the intelligence wing in ..... party before us supports the stand of the assessee for the obvious reason that local sales tax under the bombay sales tax act was paid by the assessee's branch at pune on the disputed transactions.5. ..... exhibits di to dxii and exhibit 1 to 8 revealed that the order for supply of steel has been placed by patheja group of industries, bharath forge ltd. .....
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