https://www.taxtmi.com/caselaws?id=104152 Section 6-A of the Central Sales Tax Act was treated as an evidentiary provision, placing the burden on the dealer to prove that inter-State movement resulted from transfer and not sale; the word "deemed" did not create a conclusive presumption or finality, so acceptance of form F remained open to reopening or revision. An order accepting form F was held to be part of the assessment process, not an independent order immune from the State sales tax reopening machinery applied through section 9(2); amenability to reopening depended on the applicable State provisions and the factual nature of the transactions. en-us Thu, 20 Feb 1997 00:00:00 +0530 Wed, 23 Jul 2014 10:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104152 Section 6-A of the Central Sales Tax Act was treated as an evidentiary provision, placing the burden on the dealer to prove that inter-State movement resulted from transfer and not sale; the word "deemed" did not create a conclusive presumption or finality, so acceptance of form F remained open to reopening or revision. An order accepting form F was held to be part of the assessment process, not an independent order immune from the State sales tax reopening machinery applied through section 9(2); amenability to reopening depended on the applicable State provisions and the factual nature of the transactions. Case-Laws VAT and Sales Tax Thu, 20 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104152