https://www.taxtmi.com/caselaws?id=162084 Exemption for stock transfer under Section 6-A of the Central Sales Tax Act, 1956 depends on the dealer proving that the goods were moved otherwise than by sale. The burden lies on the dealer claiming the benefit, and Form F alone is not sufficient. Supporting evidence of dispatch and physical movement across the State boundary, such as transport documents or border check-post seals, is required. Where no reliable transport records are produced, the claim of stock transfer remains unproved and the exemption may be refused. en-us Mon, 30 Sep 2002 00:00:00 +0530 Sat, 15 Feb 2014 18:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162084 Exemption for stock transfer under Section 6-A of the Central Sales Tax Act, 1956 depends on the dealer proving that the goods were moved otherwise than by sale. The burden lies on the dealer claiming the benefit, and Form F alone is not sufficient. Supporting evidence of dispatch and physical movement across the State boundary, such as transport documents or border check-post seals, is required. Where no reliable transport records are produced, the claim of stock transfer remains unproved and the exemption may be refused. Case-Laws VAT and Sales Tax Mon, 30 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162084