https://www.taxtmi.com/caselaws?id=163272 A dealer claiming stock transfer had to substantiate the movement of goods with complete books of account and supporting documents, even though section 6A of the Central Sales Tax Act, 1956 was not applicable for the assessment year. Because the dealer failed to produce full stock transfer memos, depot books, sale invoices, and all purchaser agreements, and the records showed matching agreement numbers and purchaser codes in the transfer memos and invoices, adverse inference was drawn. The movement was therefore treated as inter-State sales made pursuant to prior contracts of sale, and the contrary stock transfer claim was not accepted. en-us Thu, 04 Oct 2007 00:00:00 +0530 Mon, 22 Dec 2014 12:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163272 A dealer claiming stock transfer had to substantiate the movement of goods with complete books of account and supporting documents, even though section 6A of the Central Sales Tax Act, 1956 was not applicable for the assessment year. Because the dealer failed to produce full stock transfer memos, depot books, sale invoices, and all purchaser agreements, and the records showed matching agreement numbers and purchaser codes in the transfer memos and invoices, adverse inference was drawn. The movement was therefore treated as inter-State sales made pursuant to prior contracts of sale, and the contrary stock transfer claim was not accepted. Case-Laws VAT and Sales Tax Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163272