1. This writ petition seeks the quashing of an order dated 25.2.2005 passed by the Appellate Tribunal, Sales Tax, Delhi in Rev-34/SIT/04-05 in Appeal No. 403/STT/03-04.

2. The facts in brief are that the petitioner company, engaged in the business of selling engineering and electronic goods in Delhi, is registered under the Delhi Sales Tax Act, 1975 as well as the Central Sales Tax Act, 1956 (CST Act). The petitioner purchases goods from the various suppliers outside Delhi in the course of inter-State trade and commerce. While such goods are in transit, the documents pertaining to the consignment are endorsed in favour of the local purchasers. Since such transactions are subsequent sales, they would be governed by Section 6(2) of the CST Act and would be exempted from tax provided that the local dealer, like the petitioner herein, submits to its Assessing Officer a c Form obtained from the purchaser and an E Form obtained from the supplier.

3. In the instant case, in respect of the Assessment Year 1998-99, the petitioner was assessed on 30.3.2001 by the learned Notified Authority (Ward-89) and the tax payable under the CST Act and the interest payable thereon was determined.