https://www.taxtmi.com/caselaws?id=163094 Stock transfer exemption under section 6A of the Central Sales Tax Act requires the dealer to prove that goods moved otherwise than by reason of sale, typically through Form F and supporting despatch evidence. Where the declaration is inconsistent with invoices, lacks movement particulars, or contains false particulars, the claim may fail and the turnover may be treated as an inter-State sale. A false or untrue Form F can also justify penalty, especially where the exemption claim is founded on deliberate misstatement and discretionary relief is sought without equity. en-us Wed, 28 Mar 2007 00:00:00 +0530 Fri, 21 Mar 2014 17:12:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163094 Stock transfer exemption under section 6A of the Central Sales Tax Act requires the dealer to prove that goods moved otherwise than by reason of sale, typically through Form F and supporting despatch evidence. Where the declaration is inconsistent with invoices, lacks movement particulars, or contains false particulars, the claim may fail and the turnover may be treated as an inter-State sale. A false or untrue Form F can also justify penalty, especially where the exemption claim is founded on deliberate misstatement and discretionary relief is sought without equity. Case-Laws VAT and Sales Tax Wed, 28 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163094