Consignment sale claim under CST fails where prescribed F-Forms are fake and proof under section 6A is not established

Under section 6A of the Central Sales Tax Act, a dealer claiming that transfers were consignment sales outside the State bears the burden of producing the prescribed evidence and particulars in the prescribed form. Where the supporting F-Forms were found to be fake and forged, and that finding was not disputed, the dealer failed to prove that the transactions were not inter-State sales or that CST was not payable. The note records that, on the concurrent factual findings, the consignment-sale claim could not be sustained.

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Issues: Whether the dealer was entitled to claim that the disputed transactions were consignment sales outside the State and not inter-State sales under section 6A of the Central Sales Tax Act.

Analysis: The dealer had the burden under section 6A to prove the nature of the transfers by producing the prescribed evidence and particulars in the prescribed form. Although F-Forms were produced, the authorities found them to be fake and forged, and that finding was not disputed. In the absence of reliable proof, the dealer failed to establish that the transactions were consignment sales or that CST was not payable. No error was shown in the concurrent findings of fact recorded by the authorities below.

Conclusion: The rejection of the consignment sale claim was justified and the appeals were liable to be dismissed.

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