1

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 4970 OF 2008

M/S AMBICA STEELS LTD. ...APPELLANT (S)

VERSUS

STATE OF U.P. & ORS.  ...RESPONDENT(S)

  O R D E R

Shri  Sorabjee,  learned senior counsel  appearing on behalf  of  the assessee,  on  

instructions,  states  that  the  appellant  –  assessee  will  submit  itself  to  the  re-assessment  

proceedings initiated vide Show Cause Notice (see Annexure P-2).  He further states that  

the assessee will file Form “F” with the Authority concerned within ten weeks from today.

On  expiry of  the  period  of  ten  weeks  the  Assessing  Officer  will  take  up re-

assessment  proceedings  which  will  be  completed  within  a  period  of  three  months,  

thereafter.  

At this stage, it may be mentioned that on the scope and applicability of Section  

6A of  the  Central  Sales  Tax  Act,  1956,  there  exists  difference  of  opinion  between  the  

various Sales Tax Collectors in the country and therefore since the Appellant is now ready  

to file Form “F”, we are directing the Assessing Officer not to impose penalty/interest, in  

the re-assessment proceedings as one time waiver.  Needless to add that waiver of penalty  

and interest shall be admissible only on Form “F” being furnished by the assessee within  

the prescribed period.

The  appellant  has  deposited  a  sum  of  Rs.1,00,00,000/-  (one  crore)  on  27th  

December, 2008,  under protest  vide letter of  even date.   It  is  made clear that  the said  

amount shall be refunded to the assessee herein within a period of two weeks after the

2

completion  of  re-assessment  proceedings,  subject  to  adjustment,  if  any,  in  the  Duty  

assessed.

We are informed that certain State(s) within whose jurisdiction the transferee is  

located is/are  not  issuing  “F” Forms.   In  such  an eventuality  it  would  be  open to  the  

Assessing Officer to complete re-assessment proceedings on its own merits after examining  

the transaction between the parties, keeping in mind the circumstance that the assessee is  

not in a position to obtain the “F” Form, for no fault of his.

Accordingly, this civil appeal is disposed of with no order as to costs.

....................J. [ S.H. KAPADIA ]

New Delhi, ....................J March 31, 2009 [ AFTAB ALAM ]

3

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO. 2108 OF 2009 (Arising out of SLP(C) No.6478 of 2008)

M/S QUANTUM ENGG. & FABRICATORS PVT. LTD.   ...APPELLANT (S)

VERSUS

STATE OF U.P. & OTHERS ...RESPONDENT(S)       

O R D E R

Leave granted.

Shri  Monish  Panda,  Advocate,  appearing  on  behalf  of  the  assessee,  on  

instructions,  states  that  the  appellant  –  assessee  will  submit  itself  to  the  re-assessment  

proceedings which are pending hearing and final disposal.  The assessee will file Form “F”  

with the Authority concerned within ten weeks from today.

On  expiry of  the  period  of  ten  weeks  the  Assessing  Officer  will  take  up re-

assessment  proceedings  which  will  be  completed  within  a  period  of  three  months,  

thereafter.  

At this stage, it may be mentioned that on the scope and applicability of Section  

6A of  the  Central  Sales  Tax  Act,  1956,  there  exists  difference  of  opinion  between  the  

various Sales Tax Collectors in the country and therefore since the Appellant is now ready  

to file Form “F”, we are directing the Assessing Officer not to impose penalty/interest, in  

the re-assessment proceedings as one time waiver.  Needless to add that waiver of penalty  

and interest shall be admissible only on Form “F” being furnished by the assessee within  

the prescribed period.

The appellant has deposited a sum of Rs.7,76,755/-(Rupees seven lakhs, seventy

4

six thousand, seven hundred fifty five) under protest. It is made clear that the said amount  

shall be refunded to the assessee herein within a period of two weeks after the completion  

of re-assessment proceedings, subject to adjustment, if any, in the Duty assessed.

We are informed that certain State(s) within whose jurisdiction the transferee is  

located is/are  not  issuing  “F” Forms.   In  such  an eventuality  it  would  be  open to  the  

Assessing Officer to complete re-assessment proceedings on its own merits after examining  

the transaction between the parties, keeping in mind the circumstance that the assessee is  

not in a position to obtain the “F” Form, for no fault of his.

Accordingly, this civil appeal is disposed of with no order as to costs.

....................J. [ S.H. KAPADIA ]

New Delhi, ....................J March 31, 2009 [ AFTAB ALAM ]

5

IN THE SUPREME COURT OF INDIA

CIVIL APPELLATE JURISDICTION

CIVIL APPEAL NO.4976 OF 2008

M/S SUBH UDYOG        ...APPELLANT (S)

VERSUS

STATE OF U.P. & OTHERS ...RESPONDENT(S)

O R D E R

Shri  Yunus  Malik,  Advocate,  appearing  on  behalf  of  the  assessee,  on  

instructions,  states  that  the  appellant  –  assessee  will  submit  itself  to  the  re-assessment  

proceedings which are pending final disposal.   The assessee will  file Form “F” with the  

Authority concerned within ten weeks from today.

On  expiry of  the  period  of  ten  weeks  the  Assessing  Officer  will  take  up re-

assessment  proceedings  which  will  be  completed  within  a  period  of  three  months,  

thereafter.  

At this stage, it may be mentioned that on the scope and applicability of Section  

6A of  the  Central  Sales  Tax  Act,  1956,  there  exists  difference  of  opinion  between  the  

various Sales Tax Collectors in the country and therefore since the Appellant is now ready  

to file Form “F”, we are directing the Assessing Officer not to impose penalty/interest, in  

the re-assessment proceedings as one time waiver.  Needless to add that waiver of penalty  

and interest shall be admissible only on Form “F” being furnished by the assessee within  

the prescribed period.

We are informed that certain State(s) within whose jurisdiction the transferee is  

located is/are  not  issuing  “F” Forms.   In  such  an eventuality  it  would  be  open to  the

6

Assessing Officer to complete re-assessment proceedings on its own merits after examining  

the transaction between the parties, keeping in mind the circumstance that the assessee is  

not in a position to obtain the “F” Form, for no fault of his.

Accordingly, this civil appeal is disposed of with no order as to costs.

....................J. [ S.H. KAPADIA ]

New Delhi, ....................J March 31, 2009 [ AFTAB ALAM ]

7

ITEM NO.101                  COURT NO.5               SECTION IIIA

           S U P R E M E   C O U R T   O F   I N D I A                          RECORD OF PROCEEDINGS

CIVIL APPEAL NO. 4970 OF 2008

M/S AMBICA STEELS LTD.                               Appellant (s)

                     VERSUS

STATE OF U.P. & ORS.                                 Respondent(s)

(With appln. for permission to file addl. documents and with prayer for interim relief)

WITH CIVIL APPEAL NO. 4976 OF 2008 – With prayer for interim relief and office report

SLP(C) NO. 6478 of 2008 – With prayer for interim relief and Office Report

Date: 31/03/2009  This Appeal was called on for hearing today.

CORAM :         HON'BLE MR. JUSTICE S.H. KAPADIA         HON'BLE MR. JUSTICE AFTAB ALAM

For Appellant(s)      Mr. Soli J. Sorabjee, Sr.Adv. in CA 4970/08: Mr. M.L. Verma, Sr.Adv.

Mr. R.K. Sanghi, Adv. Mr. N.M. Sharma, Adv. Mr. Arvind Rajput, Adv. Ms. Shuriti Rao, Adv.

                    Mr. Anil Kumar Tandale,Adv.

In CA 4976/08: Mr. Yunus Malik, Adv. Mr. Ravi Kishore, Adv. Ms. Vijayshree, Adv. Mr. Prashant Chaudhary, Adv.

In SLP 6478/08: Mr. Monish Panda, Adv. Mr. Pawan Shree Aggarwal, Adv. Mr. M.P. Devanath, Adv.

For Respondent(s)     Mr. Dinesh Dwivedi, Sr.Adv. Mr. S.K. Dwivedi, AAG. Mr. Aarohi Bhalla, Adv. Mr. Manoj Kumar Dwivedi, Adv. Mr. Prateek Dwivedi, Adv.

                    Mr. Gunnam Venkateswara Rao,Adv.

8

-2-

      UPON hearing counsel the Court made the following                            O R D E R  

Leave granted in SLP(C) No. 6478 of 2008.

The appeals are disposed of with no order as to costs.

         (S. Thapar)         PS to Registrar

(Madhu Saxena) Court Master

Three signed orders are placed on the file.