https://www.taxtmi.com/caselaws?id=164559 Revisional interference under the Central Sales Tax regime requires a definite finding that the assessment is erroneous and prejudicial to Revenue; an order based only on suspicion, possible further enquiry, or proposed verification is unsustainable. On the facts, the assessee's filing of F forms discharged the initial statutory burden, and no cogent rebuttal material was shown, so the revisional order failed. Movement of coal from Madhya Pradesh to Uttar Pradesh was not shown to be occasioned by a pre-existing contract of sale under section 3(a); the goods were transferred to a stockyard, mixed and processed, and lost their distinct identity before sale. The movement was therefore treated as a stock transfer under section 6A, not an inter-State sale. en-us Tue, 23 Mar 2010 00:00:00 +0530 Tue, 02 Apr 2019 11:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164559 Revisional interference under the Central Sales Tax regime requires a definite finding that the assessment is erroneous and prejudicial to Revenue; an order based only on suspicion, possible further enquiry, or proposed verification is unsustainable. On the facts, the assessee's filing of F forms discharged the initial statutory burden, and no cogent rebuttal material was shown, so the revisional order failed. Movement of coal from Madhya Pradesh to Uttar Pradesh was not shown to be occasioned by a pre-existing contract of sale under section 3(a); the goods were transferred to a stockyard, mixed and processed, and lost their distinct identity before sale. The movement was therefore treated as a stock transfer under section 6A, not an inter-State sale. Case-Laws VAT and Sales Tax Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164559