https://www.taxtmi.com/caselaws?id=163993 Form F declarations under section 6A of the Central Sales Tax Act, 1956 support a stock-transfer claim unless they are shown to be invalid, forged or otherwise unreliable; suspicious survey material alone is insufficient to displace the statutory presumption. On that basis, the stock transfers were not to be treated as inter-State sales and disallowance of Form F was unsustainable. Separately, where survey discrepancies show substantial mismatch between stock records and physical verification, and no satisfactory explanation is produced, rejection of books of account and best judgment estimation of turnover under the U.P. Trade Tax Act, 1948 may be sustained as factual findings not ordinarily open to revisional interference. en-us Wed, 27 Feb 2008 00:00:00 +0530 Thu, 11 Dec 2014 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163993 Form F declarations under section 6A of the Central Sales Tax Act, 1956 support a stock-transfer claim unless they are shown to be invalid, forged or otherwise unreliable; suspicious survey material alone is insufficient to displace the statutory presumption. On that basis, the stock transfers were not to be treated as inter-State sales and disallowance of Form F was unsustainable. Separately, where survey discrepancies show substantial mismatch between stock records and physical verification, and no satisfactory explanation is produced, rejection of books of account and best judgment estimation of turnover under the U.P. Trade Tax Act, 1948 may be sustained as factual findings not ordinarily open to revisional interference. Case-Laws VAT and Sales Tax Wed, 27 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163993