https://www.taxtmi.com/caselaws?id=155532 Form F under section 6-A of the Central Sales Tax Act, 1956 was held not to be the exclusive mode of proving that despatch of goods to another State was otherwise than by sale, because rule 12(5) and rule 12(7) of the Central Sales Tax Rules are procedural and cannot override the Act; the dealer could rely on other relevant evidence, so the point was decided against the Revenue. On the separate question of whether turnover already subjected to purchase tax under the Orissa Sales Tax Act was again liable under the Central Sales Tax Act, the matter could not be conclusively determined without examining the relevant notification and facts, so fresh reconsideration was required. en-us Sat, 29 Aug 1987 00:00:00 +0530 Thu, 05 Sep 2013 12:33:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155532 Form F under section 6-A of the Central Sales Tax Act, 1956 was held not to be the exclusive mode of proving that despatch of goods to another State was otherwise than by sale, because rule 12(5) and rule 12(7) of the Central Sales Tax Rules are procedural and cannot override the Act; the dealer could rely on other relevant evidence, so the point was decided against the Revenue. On the separate question of whether turnover already subjected to purchase tax under the Orissa Sales Tax Act was again liable under the Central Sales Tax Act, the matter could not be conclusively determined without examining the relevant notification and facts, so fresh reconsideration was required. Case-Laws VAT and Sales Tax Sat, 29 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155532