Branch Transfer against Form F

[Asked by Guest]

Sir,

We are supplied material on 31st of october from our branch to head office in other state they have recd material in the month of 5th of November. we are supplied some more materials also in the month of November the recd same month itself. In that case they have issued Form F totally in month of November Itself. But in AG Audit they are not accepting the Form F. They ask we to pay Full tax. Please give us suggestion for this matter. 

AI Summary

Form F acceptance: branch transfer documentation must be proved; rejection and penalty unwarranted absent evidence, declarations required.
Form F and accompanying delivery proof must be accepted as evidence of branch transfers to another state unless fraud or falsehood in the declarations is demonstrated; penalties and recharacterisation as interstate sales are not permissible when the dealer has produced supporting documents. Additionally, where delivery spans different financial years, a separate declaration is required for goods delivered in each year under Central Sales Tax rules.