https://www.taxtmi.com/caselaws?id=163974 In a consignment transfer claim under section 6A of the Central Sales Tax Act, the dealer had to prove movement otherwise than by sale through credible evidence. The Authority accepted the claim where invoices, waybills, ledger extracts, bank records and other material supported stock transfer, and where departmental verification was incomplete, contradictory or untested; it rejected the claim where the alleged agent was shown to be non-existent, unregistered, or had clearly denied the transactions. The turnover was therefore only partly excluded from taxation. Penalty was sustained only on the portion where false or unsupported documents established an incorrect claim of non-liability, and it could not extend to the items allowed. en-us Fri, 26 Jun 2009 00:00:00 +0530 Tue, 02 Apr 2019 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163974 In a consignment transfer claim under section 6A of the Central Sales Tax Act, the dealer had to prove movement otherwise than by sale through credible evidence. The Authority accepted the claim where invoices, waybills, ledger extracts, bank records and other material supported stock transfer, and where departmental verification was incomplete, contradictory or untested; it rejected the claim where the alleged agent was shown to be non-existent, unregistered, or had clearly denied the transactions. The turnover was therefore only partly excluded from taxation. Penalty was sustained only on the portion where false or unsupported documents established an incorrect claim of non-liability, and it could not extend to the items allowed. Case-Laws VAT and Sales Tax Fri, 26 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163974