https://www.taxtmi.com/caselaws?id=164235 Valid Form F declarations became mandatory after the 2002 amendment to section 6A of the Central Sales Tax Act, 1956, so a dealer claiming stock transfer or consignment must prove the claim through genuine prescribed forms; fictitious or non-genuine forms cannot be replaced by other evidence. On that basis, the claim that the disputed turnover was transferred otherwise than by sale failed and the tax assessment was upheld. Penalty under the Gujarat sales tax law, however, required a specific notice, opportunity of hearing, and a reasoned finding on the statutory ingredients; because the notice was general and the assessment order did not address those elements, the penalty was deleted. en-us Fri, 06 Aug 2010 00:00:00 +0530 Mon, 29 Sep 2014 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164235 Valid Form F declarations became mandatory after the 2002 amendment to section 6A of the Central Sales Tax Act, 1956, so a dealer claiming stock transfer or consignment must prove the claim through genuine prescribed forms; fictitious or non-genuine forms cannot be replaced by other evidence. On that basis, the claim that the disputed turnover was transferred otherwise than by sale failed and the tax assessment was upheld. Penalty under the Gujarat sales tax law, however, required a specific notice, opportunity of hearing, and a reasoned finding on the statutory ingredients; because the notice was general and the assessment order did not address those elements, the penalty was deleted. Case-Laws VAT and Sales Tax Fri, 06 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164235