https://www.taxtmi.com/caselaws?id=162755 Section 6-A of the Central Sales Tax Act, 1956 places the burden on the dealer to prove that goods moved otherwise than pursuant to a prior contract of sale and were despatched on consignment basis. Where no form F, sale details, or supporting evidence is produced before the assessing authority, appellate authority, or Tribunal, the dealer does not discharge that statutory burden. The Tribunal therefore erred in accepting the consignment claim and deleting the tax; the deletion was not sustainable and relief was set aside to that extent. en-us Wed, 26 Jul 2006 00:00:00 +0530 Thu, 13 Mar 2014 16:50:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162755 Section 6-A of the Central Sales Tax Act, 1956 places the burden on the dealer to prove that goods moved otherwise than pursuant to a prior contract of sale and were despatched on consignment basis. Where no form F, sale details, or supporting evidence is produced before the assessing authority, appellate authority, or Tribunal, the dealer does not discharge that statutory burden. The Tribunal therefore erred in accepting the consignment claim and deleting the tax; the deletion was not sustainable and relief was set aside to that extent. Case-Laws VAT and Sales Tax Wed, 26 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162755