https://www.taxtmi.com/caselaws?id=62432 Section 6-A places the burden on the dealer to prove that goods moved otherwise than by sale, but Form F is only evidentiary and not a mandatory condition for establishing branch transfer. The dealer may discharge that burden through Form F or other reliable evidence, including books of account and connected materials showing dispatch from the branch factory to the head office for manufacture. On the facts stated, that evidence was accepted, the movement was treated as a branch transfer rather than an inter-State sale, and the assessment to Central Sales Tax and penalty were annulled with refund directed if amounts had been realised. en-us Wed, 20 Apr 1977 00:00:00 +0530 Mon, 23 Jan 2012 17:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62432 Section 6-A places the burden on the dealer to prove that goods moved otherwise than by sale, but Form F is only evidentiary and not a mandatory condition for establishing branch transfer. The dealer may discharge that burden through Form F or other reliable evidence, including books of account and connected materials showing dispatch from the branch factory to the head office for manufacture. On the facts stated, that evidence was accepted, the movement was treated as a branch transfer rather than an inter-State sale, and the assessment to Central Sales Tax and penalty were annulled with refund directed if amounts had been realised. Case-Laws VAT and Sales Tax Wed, 20 Apr 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62432