https://www.taxtmi.com/caselaws?id=165006 Under section 6A of the Central Sales Tax Act, liability for goods moved otherwise than by way of sale cannot be fastened mechanically merely because form F was not produced. Where the assessee could not obtain form F for reasons beyond its control, the assessing authority must examine job-work and goods-returned transactions on their merits rather than treating non-production of the declaration as conclusive. The impugned assessments and reassessments were therefore set aside to that limited extent, and the matters were remitted for fresh consideration on the correct legal approach. en-us Tue, 01 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165006 Under section 6A of the Central Sales Tax Act, liability for goods moved otherwise than by way of sale cannot be fastened mechanically merely because form F was not produced. Where the assessee could not obtain form F for reasons beyond its control, the assessing authority must examine job-work and goods-returned transactions on their merits rather than treating non-production of the declaration as conclusive. The impugned assessments and reassessments were therefore set aside to that limited extent, and the matters were remitted for fresh consideration on the correct legal approach. Case-Laws VAT and Sales Tax Tue, 01 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165006