https://www.taxtmi.com/caselaws?id=165976 The court held that the petitioner, a registered dealer acting as a consignment agent, was entitled to Form F under the Central Sales Tax Act. The revenue authority's refusal to issue Form F was deemed unjustified, emphasizing that the principal's registration in another state sufficed, and the advance payments made did not change the agency nature of the relationship. The court directed the respondents to issue Form F to the petitioner, noting that the revenue authority could request security if misuse concerns arose. en-us Wed, 22 Jun 2011 00:00:00 +0530 Tue, 18 Aug 2015 10:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165976 The court held that the petitioner, a registered dealer acting as a consignment agent, was entitled to Form F under the Central Sales Tax Act. The revenue authority's refusal to issue Form F was deemed unjustified, emphasizing that the principal's registration in another state sufficed, and the advance payments made did not change the agency nature of the relationship. The court directed the respondents to issue Form F to the petitioner, noting that the revenue authority could request security if misuse concerns arose. Case-Laws VAT and Sales Tax Wed, 22 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165976