The filing of 'F' Forms under S.6A(1) of the Central Sales Tax Act is not mandatory, and the burden of proof can be discharged in any other reasonable manner in accordance with the law.

1. The petitioner herein is a company. It is an assessee under the Central Sales Tax Act. The Revenue is the respondent herein. We are concerned with the assessment year 1975-76. In computing the total taxable turnover, a sum of Rs. 3,71,169.70, representing the amount in respect of stock transfer, was added by the assessing authority to the taxable turnover, on the ground that the assessee failed to produce 'F' Forms. It was confirmed in appeal by the Deputy Commissioner of Sales-Tax (Appeals). In second appeal, at the instance of the assessee, the orders of the authorities below, on the above aspect, were affirmed, by order dated 19-9-1986. The assessee has come up in revision.

2. We heard counsel for the revision-petitioner, Mr. M. Ramachandran, as also counsel for the Revenue, Mr. N. N. Divakaran Pillai. It is common ground that the petitioner-assessee effected a transfer of goods to the U. P. Depot, the total of which during the relevant assessment year amounted to Rs. 3,71,169.70. All the statutory authorities took the view that the transfer to the U. P. Depot was not proved with necessary 'F' Forms. The plea of the assessee was that there was only a stock transfer to its Depot, and there was no sale and that it will be evident, on a perusal of the relevant records like delivery notes, invoices, agreement, statements of account, bills issued at the U. P. Depot and the assessment order under the U. P. Sales Tax Act, etc. It was not accepted. The authorities took the view, that under S.6A (1) of the Central Sales Tax Act, it is a mandatory requirement that 'F' Forms should be furnished to prove that the transfer of goods to the Depot in U. P. was otherwise than by way of sale.

3. The short question that arises for consideration in this revision is, whether the filing of 'F' Forms is a mandatory requirement under S.6A(1) of the C.S.T. Act? In order to understand the scope of the relevant statutory provision, it will be useful to quote S.6A (1) and 6A(2) of the C.S.T. Act.

"6A. Burden of proof, etc.. in case of transfer of goods claimed otherwise then by way of sale.

(1) Where any dealer claims that he is not liable to pay tax under this Act, in respect of any goods, on the ground that the movement of such goods from one State to another was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal, as the case may be, and not by reason of sale, the burden of proving that the movement of those goods was so occasioned shall be on that dealer and for this purpose he may furnish to the assessing authority, within the prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business or his agent or principal, as the case may be, containing the prescribed particulars in the prescribed form obtained from the prescribed authority, along with the evidence of despatch of such goods.

(2) If the assessing authority is satisfied after making such inquiry as he 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 purpose of this Act to have been occasioned otherwise than as a result of sale."

Under S.6A (1) of the C.S.T. Act, the burden of proof is certainly on the dealer to prove that the movement of goods was occasioned not by reason of sale, but was occasioned by reason of transfer of such goods by him to any other place of his business or to his agent or principal. In discharging the burden so cast on him, it is open to the dealer to furnish to the assessing authority, within the prescribed time or within such further time the authority may permit,