https://www.taxtmi.com/caselaws?id=162994 Accepted F form declarations under section 6A create a conclusive statutory finding that the movement of goods was otherwise than by way of sale, so reassessment cannot be reopened on a mere change of opinion and is confined to exceptional grounds such as fraud, collusion, misrepresentation, suppression of material facts, or jurisdictional error. Dispatches to branches and consignment agents are not automatically inter-State sales: the evidence must show privity of contract with the out-of-State buyer, and where payment was received after dispatch or the dates were unavailable, the turnover could not be treated as an inter-State sale except for the conceded branch-transfer category where price was received in advance. en-us Fri, 10 Oct 2008 00:00:00 +0530 Tue, 02 Apr 2019 11:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162994 Accepted F form declarations under section 6A create a conclusive statutory finding that the movement of goods was otherwise than by way of sale, so reassessment cannot be reopened on a mere change of opinion and is confined to exceptional grounds such as fraud, collusion, misrepresentation, suppression of material facts, or jurisdictional error. Dispatches to branches and consignment agents are not automatically inter-State sales: the evidence must show privity of contract with the out-of-State buyer, and where payment was received after dispatch or the dates were unavailable, the turnover could not be treated as an inter-State sale except for the conceded branch-transfer category where price was received in advance. Case-Laws VAT and Sales Tax Fri, 10 Oct 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162994