https://www.taxtmi.com/caselaws?id=165630 The High Court upheld the Central sales tax assessment for the year 2005-06, rejecting the petitioner's claimed exemption on stock transfer of goods using F forms. The court found the F forms to be bogus and ruled that the petitioner failed to provide evidence to support the stock transfer claim. As the petitioner could not prove that the transfer was not under a sale contract, the court deemed it an inter-State sale, leading to the correct assessment under the CST Act. The court emphasized the burden of proof under Section 6A to establish non-sale transfers between states and dismissed the revision case. en-us Tue, 19 Jul 2011 00:00:00 +0530 Sat, 13 Sep 2014 23:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165630 The High Court upheld the Central sales tax assessment for the year 2005-06, rejecting the petitioner's claimed exemption on stock transfer of goods using F forms. The court found the F forms to be bogus and ruled that the petitioner failed to provide evidence to support the stock transfer claim. As the petitioner could not prove that the transfer was not under a sale contract, the court deemed it an inter-State sale, leading to the correct assessment under the CST Act. The court emphasized the burden of proof under Section 6A to establish non-sale transfers between states and dismissed the revision case. Case-Laws VAT and Sales Tax Tue, 19 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165630