https://www.taxtmi.com/caselaws?id=164383 A finding by the competent authority under section 6A of the Central Sales Tax Act, 1956 that goods moved otherwise than by sale and constituted a branch transfer is treated as conclusive for practical purposes. That determination cannot ordinarily be reopened under State sales tax law on the same facts merely because a different taxing enactment is invoked. Reopening is limited to jurisdictional grounds such as fraud, collusion, misrepresentation, suppression of material facts, or similar defects, and statutory notice requirements must also be complied with; absence of such notice can vitiate the reopening. On that basis, the disallowance was not sustainable. en-us Thu, 06 May 2010 00:00:00 +0530 Tue, 07 Oct 2014 18:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164383 A finding by the competent authority under section 6A of the Central Sales Tax Act, 1956 that goods moved otherwise than by sale and constituted a branch transfer is treated as conclusive for practical purposes. That determination cannot ordinarily be reopened under State sales tax law on the same facts merely because a different taxing enactment is invoked. Reopening is limited to jurisdictional grounds such as fraud, collusion, misrepresentation, suppression of material facts, or similar defects, and statutory notice requirements must also be complied with; absence of such notice can vitiate the reopening. On that basis, the disallowance was not sustainable. Case-Laws VAT and Sales Tax Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164383