By the Court.—In all these writ petitions, the petitioners have challenged the assessment orders; re-assessment orders and notices under Section 21 (2) of the U.P. Trade Tax Act, for relevant assessment years, by the Trade Tax Department, on the transactions of job-work and goods-returned treated as sales under Section 6-A of the Central Sales Tax, and in which the assessing authority or the reassessing authority has assessed or has proposed to assess the liability of Tax following the judgment in Ambica Steels Limited v. State of U.P. and others, 2008 12 VST 216 (All) on the ground that since ‘Form F’ of the Central Sales Tax have not been produced, no other evidence is required to be considered for determining the tax liability on the sales/trade activities carried out by the petitioners.

2. In Ambica Steels (supra), a Division Bench of this Court has held as follows :

“The provisions of Sections 6 and 6A of the Central Act came up for consideration in the case of Ashok Leyland Ltd. v. State of T.N. and another, (2004) 3 SCC 1. Dealing with Sections 6 and 6A of the Central Act, the Apex Court, in paragraph 43 of the report, has held as follows :

“Section 6 of the Act provides