https://www.taxtmi.com/caselaws?id=164350 Exemption under section 6(2) of the Central Sales Tax Act depends on proof that the subsequent sale was actually effected by endorsement of the document of title to the goods during movement. Mere production of forms C, EI and EII is not conclusive proof of compliance. The dealer bears the burden of establishing the essential facts, including receipt and endorsement of the relevant document of title, rather than relying only on copies of goods receipt or bank documents. Where no evidence shows that the document of title was collected from the bank or duly endorsed, the exemption claim cannot succeed. en-us Fri, 22 Aug 2008 00:00:00 +0530 Mon, 01 Dec 2014 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164350 Exemption under section 6(2) of the Central Sales Tax Act depends on proof that the subsequent sale was actually effected by endorsement of the document of title to the goods during movement. Mere production of forms C, EI and EII is not conclusive proof of compliance. The dealer bears the burden of establishing the essential facts, including receipt and endorsement of the relevant document of title, rather than relying only on copies of goods receipt or bank documents. Where no evidence shows that the document of title was collected from the bank or duly endorsed, the exemption claim cannot succeed. Case-Laws VAT and Sales Tax Fri, 22 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164350