https://www.taxtmi.com/caselaws?id=244887 In tax revision, the Tribunal's factual finding that consignments were sent to depots in other States and later sold there as local sales was left undisturbed, because no substantial question of law arose and the ingredients of inter-State sale under section 3 of the Central Sales Tax Act were not established. The broader proposition that authorities may freely go behind Form F declarations was not accepted as stated, since section 6A places the burden on the assessee and the scope of enquiry depends on the statutory framework. The revisions were therefore rejected, and the stock transfer treatment remained in place. en-us Thu, 08 Aug 2013 00:00:00 +0530 Fri, 11 Jul 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244887 In tax revision, the Tribunal's factual finding that consignments were sent to depots in other States and later sold there as local sales was left undisturbed, because no substantial question of law arose and the ingredients of inter-State sale under section 3 of the Central Sales Tax Act were not established. The broader proposition that authorities may freely go behind Form F declarations was not accepted as stated, since section 6A places the burden on the assessee and the scope of enquiry depends on the statutory framework. The revisions were therefore rejected, and the stock transfer treatment remained in place. Case-Laws VAT and Sales Tax Thu, 08 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244887