https://www.taxtmi.com/caselaws?id=162953 Movements of goods from Karnataka to Maharashtra were treated as inter-State sales where the goods were manufactured against prior customer orders, earmarked for identified buyers, and routed through a branch only as a conduit for delivery; the intervention of the branch did not alter the character of the transaction. Acceptance of F forms after due verification under section 6A(2) created a conclusive statutory determination, so the concluded assessment could not be reopened on a mere reappraisal of the same material. Reassessment was permissible only on exceptional grounds such as fraud, collusion, misrepresentation, wilful suppression of material facts, or jurisdictional defect, none of which was shown. The reassessment demand was therefore set aside. en-us Wed, 24 Oct 2007 00:00:00 +0530 Tue, 02 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162953 Movements of goods from Karnataka to Maharashtra were treated as inter-State sales where the goods were manufactured against prior customer orders, earmarked for identified buyers, and routed through a branch only as a conduit for delivery; the intervention of the branch did not alter the character of the transaction. Acceptance of F forms after due verification under section 6A(2) created a conclusive statutory determination, so the concluded assessment could not be reopened on a mere reappraisal of the same material. Reassessment was permissible only on exceptional grounds such as fraud, collusion, misrepresentation, wilful suppression of material facts, or jurisdictional defect, none of which was shown. The reassessment demand was therefore set aside. Case-Laws VAT and Sales Tax Wed, 24 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162953