https://www.taxtmi.com/caselaws?id=105269 An order under section 6-A(2) of the Central Sales Tax Act, made after enquiry and acceptance of form F, was treated as a conclusive determination of the jurisdictional fact whether the goods movement was otherwise than by sale. The assessment cannot be reopened under section 9(2) or State reassessment powers merely because the authority later changes its view; reopening is confined to recognised vitiating grounds such as fraud, collusion, misrepresentation, suppression of material facts, or false particulars. The Court also indicated that any factual challenge to the determination could be worked out before the High Court, and any future Parliamentary forum, if created, would also remain available. en-us Wed, 07 Jan 2004 00:00:00 +0530 Wed, 24 Sep 2025 17:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105269 An order under section 6-A(2) of the Central Sales Tax Act, made after enquiry and acceptance of form F, was treated as a conclusive determination of the jurisdictional fact whether the goods movement was otherwise than by sale. The assessment cannot be reopened under section 9(2) or State reassessment powers merely because the authority later changes its view; reopening is confined to recognised vitiating grounds such as fraud, collusion, misrepresentation, suppression of material facts, or false particulars. The Court also indicated that any factual challenge to the determination could be worked out before the High Court, and any future Parliamentary forum, if created, would also remain available. Case-Laws VAT / Sales Tax Wed, 07 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105269