https://www.taxtmi.com/caselaws?id=163595 Where surrounding documents create genuine doubt about a claimed stock transfer, the assessee must discharge the burden under section 6A of the Central Sales Tax Act by proving that movement of goods was otherwise than by sale. Because the stock register, loading invoices and related records for the Kichcha depot were not satisfactorily produced for verification, the Tribunal was justified in directing fresh enquiry by the assessing authority. Rule 75 of the U.P. Trade Tax Rules supported summoning necessary records for proper verification, and no illegality was found in the remand. en-us Wed, 10 Jan 2007 00:00:00 +0530 Sat, 05 Apr 2014 10:58:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163595 Where surrounding documents create genuine doubt about a claimed stock transfer, the assessee must discharge the burden under section 6A of the Central Sales Tax Act by proving that movement of goods was otherwise than by sale. Because the stock register, loading invoices and related records for the Kichcha depot were not satisfactorily produced for verification, the Tribunal was justified in directing fresh enquiry by the assessing authority. Rule 75 of the U.P. Trade Tax Rules supported summoning necessary records for proper verification, and no illegality was found in the remand. Case-Laws VAT and Sales Tax Wed, 10 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163595