JUDGMENT :

MANMOHAN, J.

1. The petition has been heard by way of video conferencing.

2. Present writ petition has been filed seeking directions to the Respondent to rectify the Delhi Value Added Tax (DVAT) return for column 11 and issue the correct Form ‘F’ to the Petitioner.

3. Learned counsel for the Petitioner states that the Petitioner is registered under the Delhi Value Added Tax Act, 2004 and is in the business of trading in plywood.

4. He points out that the Petitioner transferred goods to Delhi from outside and the said transaction does not fall under the definition of ‘sale’ as per Section 6A of the Central Sales Tax Act, 1956 and hence no tax is liable to be paid on such a transaction.

5. He states that the Petitioner filed the DVAT return for the fourth quarter of 2015-16 and erroneously filed the return in the manner prescribed in Column 11 clause 13 instead of column 11 clause 3.

6. He states that the Petitioner has applied for issuance of ‘F’ Forms in the prescribed manner to the prescribed authority i.e. DAVT officer and representations in this regard have been sent to the concerned authority.

7. He emphasises that despite multiple requests, the Respondents have neither issu