https://www.taxtmi.com/caselaws?id=161853 Form F declarations under the Central Sales Tax Act shift the inquiry to whether the particulars are truthful, but the dealer must still show that the movement of goods was otherwise than by sale. Agency need not be proved only by a written agreement, and advance payment or an agent's sale of goods does not by itself convert a consignment transfer into an inter-State sale. On the facts, the assessees filed Form F and supporting despatch particulars, the declarations were not found false or defective, and the Revenue produced no material to establish direct inter-State sales. Penalty was also unsustainable because it is attracted only where the law specifically permits it, not merely because an addition is made in assessment. en-us Wed, 05 Jan 2005 00:00:00 +0530 Sat, 08 Feb 2014 12:39:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161853 Form F declarations under the Central Sales Tax Act shift the inquiry to whether the particulars are truthful, but the dealer must still show that the movement of goods was otherwise than by sale. Agency need not be proved only by a written agreement, and advance payment or an agent's sale of goods does not by itself convert a consignment transfer into an inter-State sale. On the facts, the assessees filed Form F and supporting despatch particulars, the declarations were not found false or defective, and the Revenue produced no material to establish direct inter-State sales. Penalty was also unsustainable because it is attracted only where the law specifically permits it, not merely because an addition is made in assessment. Case-Laws VAT and Sales Tax Wed, 05 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161853