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<h1>Assessee not required to furnish form F for interstate sales pre-section 6A</h1> The High Court of Orissa held that the assessee was not obligated to furnish form F for goods dispatched to a commission agent outside the state prior to ... - The High Court of Orissa ruled that the assessee was not required to submit form F for goods sent to a commission agent outside the state before the enactment of section 6A of the Central Sales Tax Act. The court held that the turnover could not be taxed solely based on non-submission of the declaration. The decision favored the assessee, with no costs awarded.
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