CESTAT affirmed the Sales Tax App. Trib.'s order denying the appellant's stock-transfer claim and dismissed the appeal. The tribunal and CESTAT held that furnishing Form F does not create an irrebuttable presumption of branch transfer; under s.6A(2) the assessing authority is empowered to verify particulars in Form F, call for books and records and require proof of non-sale. The burden rests on the appellant to establish genuineness of alleged branch transfers. Evidence showed branch offices procured specific customer orders, instructed manufacture at the registered office, then collected and despatched goods to customers, constituting inter-State sales. No infirmity was found in the assessment for the relevant years.
CESTAT affirmed the Sales Tax App. Trib.'s order denying the appellant's stock-transfer claim and dismissed the appeal. The tribunal and CESTAT held that furnishing Form F does not create an irrebuttable presumption of branch transfer; under s.6A(2) the assessing authority is empowered to verify particulars in Form F, call for books and records and require proof of non-sale. The burden rests on the appellant to establish genuineness of alleged branch transfers. Evidence showed branch offices procured specific customer orders, instructed manufacture at the registered office, then collected and despatched goods to customers, constituting inter-State sales. No infirmity was found in the assessment for the relevant years.
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