https://www.taxtmi.com/caselaws?id=227266 Form F, once accepted, was treated as establishing stock transfer under section 6-A of the Central Sales Tax Act, 1956, and the Court held that the omission to disclose certain out-of-State branch names in the registration form was only a technical defect. That omission did not justify treating the movement as an inter-State sale or invoking reassessment under section 21(2) of the U.P. Trade Tax Act, 1948, especially where the registration certificate had not been cancelled and there was no allegation of fraud, collusion, misrepresentation, or suppression of material facts. The sanction order was also invalid because it was non-speaking and showed no application of mind to the assessee's objections, so the reassessment notice was quashed. en-us Mon, 15 Apr 2013 00:00:00 +0530 Tue, 23 Apr 2013 15:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=227266 Form F, once accepted, was treated as establishing stock transfer under section 6-A of the Central Sales Tax Act, 1956, and the Court held that the omission to disclose certain out-of-State branch names in the registration form was only a technical defect. That omission did not justify treating the movement as an inter-State sale or invoking reassessment under section 21(2) of the U.P. Trade Tax Act, 1948, especially where the registration certificate had not been cancelled and there was no allegation of fraud, collusion, misrepresentation, or suppression of material facts. The sanction order was also invalid because it was non-speaking and showed no application of mind to the assessee's objections, so the reassessment notice was quashed. Case-Laws VAT and Sales Tax Mon, 15 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=227266