https://www.taxtmi.com/article/detailed?id=1125 Interstate character of movement depends on whether it is a genuine stock/branch transfer or a sale; transfers to a branch or consignment agent are not sales if goods are merely received and later sold, and Form F with proof of dispatch is mandatory under section 6A to establish non-sale. Production of Form F shifts the initial burden to the dealer, but it is not conclusive until the assessing authority, after inquiry, makes an order; the authority may investigate and reject declarations if particulars are not proved, after which the movement may be treated as interstate sale. en-us Wed, 09 Feb 2011 18:20:47 +0530 Wed, 09 Feb 2011 18:20:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1125 Interstate character of movement depends on whether it is a genuine stock/branch transfer or a sale; transfers to a branch or consignment agent are not sales if goods are merely received and later sold, and Form F with proof of dispatch is mandatory under section 6A to establish non-sale. Production of Form F shifts the initial burden to the dealer, but it is not conclusive until the assessing authority, after inquiry, makes an order; the authority may investigate and reject declarations if particulars are not proved, after which the movement may be treated as interstate sale. Articles Value Added Tax - VAT and CST Wed, 09 Feb 2011 18:20:47 +0530 https://www.taxtmi.com/article/detailed?id=1125