https://www.taxtmi.com/caselaws?id=155313 Concessional Central sales tax on inter-State rice sales was available only where the dealer proved that the rice had been procured from paddy purchased inside the State and subjected to purchase tax; absent that factual linkage, the reduced rate did not apply and tax was correctly computed at 8 per cent. Form F under section 6-A was evidence of branch transfer, but not the exclusive mode of proof, so the dealer could rely on other evidence to show that the movement was otherwise than by sale. The reference was answered accordingly. en-us Mon, 04 Apr 1988 00:00:00 +0530 Tue, 03 Sep 2013 14:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155313 Concessional Central sales tax on inter-State rice sales was available only where the dealer proved that the rice had been procured from paddy purchased inside the State and subjected to purchase tax; absent that factual linkage, the reduced rate did not apply and tax was correctly computed at 8 per cent. Form F under section 6-A was evidence of branch transfer, but not the exclusive mode of proof, so the dealer could rely on other evidence to show that the movement was otherwise than by sale. The reference was answered accordingly. Case-Laws VAT and Sales Tax Mon, 04 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155313