https://www.taxtmi.com/caselaws?id=158727 In a claim that goods moved from Assam to other States were stock transfers, the dealer bore the burden of proving the movement was otherwise than by reason of sale. Declaration forms filed under the prescribed rules were not conclusive, because the assessing authority could examine their truth and reject them if the transfer was not genuine. On the agreement and connected documents, the authorities found that the tea movement was not a stock transfer but an inter-State sale, and no infirmity was shown in that finding. The challenge therefore failed. en-us Thu, 13 Feb 1997 00:00:00 +0530 Wed, 06 Nov 2013 12:30:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158727 In a claim that goods moved from Assam to other States were stock transfers, the dealer bore the burden of proving the movement was otherwise than by reason of sale. Declaration forms filed under the prescribed rules were not conclusive, because the assessing authority could examine their truth and reject them if the transfer was not genuine. On the agreement and connected documents, the authorities found that the tea movement was not a stock transfer but an inter-State sale, and no infirmity was shown in that finding. The challenge therefore failed. Case-Laws VAT and Sales Tax Thu, 13 Feb 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158727