https://www.taxtmi.com/caselaws?id=162145 Section 6-A of the Central Sales Tax Act, 1956 places the burden on the dealer to prove that movement of goods was otherwise than by way of sale, and form F declarations do not end the enquiry because the assessing authority may test the truth and correctness of the particulars. Where the dealer fails to produce books of account or other supporting material despite opportunities, the claim of stock transfer may be rejected and the turnover treated as inter-State sale liable under the CST Act. The text also notes that expiry of the record-retention period under rule 26(10) of the Karnataka Sales Tax Rules, 1957 does not assist a dealer while proceedings remain pending. en-us Wed, 15 Dec 2004 00:00:00 +0530 Wed, 19 Feb 2014 16:55:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162145 Section 6-A of the Central Sales Tax Act, 1956 places the burden on the dealer to prove that movement of goods was otherwise than by way of sale, and form F declarations do not end the enquiry because the assessing authority may test the truth and correctness of the particulars. Where the dealer fails to produce books of account or other supporting material despite opportunities, the claim of stock transfer may be rejected and the turnover treated as inter-State sale liable under the CST Act. The text also notes that expiry of the record-retention period under rule 26(10) of the Karnataka Sales Tax Rules, 1957 does not assist a dealer while proceedings remain pending. Case-Laws VAT and Sales Tax Wed, 15 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162145