https://www.taxtmi.com/caselaws?id=158088 Rule 4(3A) of the Central Sales Tax (Tamil Nadu) Rules is an evidentiary and procedural aid, not a substantive condition, so non-compliance does not by itself attract penal consequences. Section 6A enquiry is confined to verifying the truth of the Form F declaration and related supporting material; it does not extend to insisting on every document mentioned in rule 4(3A), including the agent's purchaser bills. An assessment made solely on the basis of non-compliance with the rule is therefore unsustainable and must be reconsidered under the correct section 6A framework. en-us Wed, 07 Sep 1994 00:00:00 +0530 Wed, 16 Oct 2013 16:06:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158088 Rule 4(3A) of the Central Sales Tax (Tamil Nadu) Rules is an evidentiary and procedural aid, not a substantive condition, so non-compliance does not by itself attract penal consequences. Section 6A enquiry is confined to verifying the truth of the Form F declaration and related supporting material; it does not extend to insisting on every document mentioned in rule 4(3A), including the agent's purchaser bills. An assessment made solely on the basis of non-compliance with the rule is therefore unsustainable and must be reconsidered under the correct section 6A framework. Case-Laws VAT and Sales Tax Wed, 07 Sep 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158088