JUDGMENT

MURAHARI SRI RAMAN, J.—

This Sales Tax Revision filed under Section 9(2) of the Central Sales Tax Act, 1956 (for short, “the CST Act”) read with Section 24 of the Odisha Sales Tax Act, 1947 (for short, “the OST Act”) is directed against the order dated 14.07.2022 passed by the learned Odisha Sales Tax Tribunal (Full Bench), Cuttack in S.A No.9(C) of 2004-05 (arising out of order dated 27.12.2003 passed by the Assistant Commissioner of Sales Tax, Cuttack-II Range, Cuttack in Appeal Case No.AA-60 (CU-II-C) of 2002-03 pertaining to assessment framed vide order dated 04.09.2002 under Rule 12(4) of the Central Sales Tax (Odisha) Rules, 1957 (for short, “the CST(O) Rules”) by the Sales Tax Officer, Cuttack-II Circle, Cuttack for the assessment year, 1999-2000).

Question of law for adjudication:

2. This Court vide order dated 05.01.2023 admitted this Sales Tax Revision and framed following question of law:

“2. Admit. The following question of law is framed for consideration:

“Was the Tribunal justified in holding that production of ‘F’ form as proof of inter-branch transfer was mandatory notwithstanding the decision of this Court in State of Orissa Vrs. Orissa Small Industries Corporation (1987) 67 STC 262 (Orissa)?

3. List for final hearing on 27th April, 2003. In the meanwhile, no coercive action will be taken pursuant to the order under Annexure-4.”

Facts:

3. The petitioner-assessee, in pursuance of notice participated in the assessment proceeding initiated under Rule 12(4) of the CST(O) Rules read with Section 9 of the CST Act and furnished books of account along with necessary documents. Apart from other issues, in absence of production of declaration in Form F prescribed under Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 (for short, “the CST (R&T) Rules”) to demonstrate the inter-State movement of goods to its Ranchi Branch to claim exemption from payment of tax with respect to transactions effected otherwise than by way of sale under Section 6A of the CST Act, the assessment was concluded by raising a demand to the tune of Rs.7,09,022/- for the assessment year 1999-2000 vide order dated 04.09.2002 by the Sales Tax Officer, Cuttack-II Circle, Cuttack.

3.1. Aggrieved thereby, the petitioner preferred statutory appeal under Section 9(2) of the CST Act read with Section 23(1) of the OST Act, which came to be disposed of vide order dated 27.12.2003 by the Assistant Commissioner of Sales Tax, Cuttack-II Range, Cuttack (“Appellate Authority”, for short) with the following observations and finding of fact:

“*** I have carefully gone through the order of assessement passed by the learned Assessing Officer vis-à-vis the grounds of appeal. The averments of the learned advocate is also taken into consideration at the hearing stage, the learned advocate has also produced an affidavit of admitting the fact that the actually he has despatched the goods as mentioned above on the basis of branch transfer to its own branch located at Ranchi. The documents produced before this forum to establish that the goods despatched to its any branch located at Ranchi is minutely verified. The individual consignment of chalan has been duly examined and it is detected that each consignment chalan is properly checked and stamped at the border checkgate before crossing the border of the State. The transfer invoices are also duly checked at the border checkgate and accordingly stamped. The transport receipt and the related way bills have been submitted before the concerned authorities. The transferee has incorporated the goods in their books of accounts and paid the legitimate tax to the concerned Government to fulfill all the conditions of branch transfer. Now the only thing required is submission of declaration form and the only deficiency to avail branch transfer is submission of F declaration forms. But otherwise it is proved that the transaction and by way of branch transfer. Now the pertinent question arises whether s