F-FORM CAN BE ISSUED BY MANUFACTURER TO BRANCH

[V K]

 DEAR

WE ARE A MANUFACTURING PLANT , SENDING THE MATERIAL TO OUR BRANCHES AGN FORM-F.

SOME TIMES BRANCHES ARE SENDING THE MATERIAL TO THE MANUFACTURER PLANT AS STOCK TRF AGN FORM-F.

kINDLY CONFIRM ANY  MANUFACTURING PLANT CAN  ISSUE THE F FORM TO ITS BRANCHES?? . PLS GIVE ANY NOTIFICATION OR RULE AS PER CST ACT

VIKAS

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AI Summary

Form F issuance affirmed: manufacturers may issue and accept intra business stock transfer certificates for non ownership transfers.
Section 6-A of the CST Act places the burden of proof for transfers between different places of the same dealer but does not require goods to move only from factory to depot. Form F serves as a certificate evidencing intra business transfers where ownership does not change; accordingly, a manufacturer may issue or receive Form F for stock transfers with its branches provided the facts establish non transfer of ownership and continuity of business.