https://www.taxtmi.com/caselaws?id=156161 Under section 6A of the Central Sales Tax Act, a dealer may discharge the burden of proving that inter-State movement of goods was by transfer and not by sale by producing form F or other relevant evidence. Once form F is furnished, the assessing authority's function is to enquire fairly into the truth and reliability of the declaration, not to insist mechanically on every document mentioned in rule 5A. Here, the assessment was rejected solely because certain accompanying documents were not produced, without examining whether the declarations were true. The assessment orders were therefore unsustainable for non-application of mind and were quashed, with the matter remitted for fresh assessment after hearing the dealer. en-us Fri, 05 Jan 1990 00:00:00 +0530 Sat, 14 Sep 2013 13:26:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156161 Under section 6A of the Central Sales Tax Act, a dealer may discharge the burden of proving that inter-State movement of goods was by transfer and not by sale by producing form F or other relevant evidence. Once form F is furnished, the assessing authority's function is to enquire fairly into the truth and reliability of the declaration, not to insist mechanically on every document mentioned in rule 5A. Here, the assessment was rejected solely because certain accompanying documents were not produced, without examining whether the declarations were true. The assessment orders were therefore unsustainable for non-application of mind and were quashed, with the matter remitted for fresh assessment after hearing the dealer. Case-Laws VAT and Sales Tax Fri, 05 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156161