Judgment :- 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 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 with no order as to costs.