https://www.taxtmi.com/caselaws?id=162749 Mere production of Form F is not enough to treat transactions as consignment sales unless the record-keeping requirements under Rule 4(4) of the Central Sales Tax (U.P.) Rules, 1957 are also complied with. The HC found that the Tribunal accepted the assessee's claim only on the basis of Form F and failed to examine whether the prescribed records had in fact been maintained and produced. As no material showed compliance with those statutory requirements, the finding that the transactions were consignment sales could not stand, and the Tribunal's order was unsustainable. en-us Thu, 20 Jul 2006 00:00:00 +0530 Thu, 13 Mar 2014 16:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162749 Mere production of Form F is not enough to treat transactions as consignment sales unless the record-keeping requirements under Rule 4(4) of the Central Sales Tax (U.P.) Rules, 1957 are also complied with. The HC found that the Tribunal accepted the assessee's claim only on the basis of Form F and failed to examine whether the prescribed records had in fact been maintained and produced. As no material showed compliance with those statutory requirements, the finding that the transactions were consignment sales could not stand, and the Tribunal's order was unsustainable. Case-Laws VAT and Sales Tax Thu, 20 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162749