https://www.taxtmi.com/caselaws?id=166354 Section 6A of the Central Sales Tax Act places the burden on the dealer to prove that movement of goods to another place of business was otherwise than by sale, and that burden may be discharged by furnishing Form F with despatch evidence. A finding under section 6A(2) requires the assessing authority to be satisfied, after inquiry, that the declaration particulars are true. The document notes a challenge to reopening completed assessment proceedings on jurisdictional and change-of-opinion grounds, and also records that the reassessment was made without adequate opportunity to produce supporting documents. The reassessment order and High Court judgment were set aside, and the matter was remitted for fresh decision after full opportunity and consideration of the jurisdictional objection and the effect of Form F. en-us Thu, 09 Apr 2009 00:00:00 +0530 Wed, 29 Oct 2014 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166354 Section 6A of the Central Sales Tax Act places the burden on the dealer to prove that movement of goods to another place of business was otherwise than by sale, and that burden may be discharged by furnishing Form F with despatch evidence. A finding under section 6A(2) requires the assessing authority to be satisfied, after inquiry, that the declaration particulars are true. The document notes a challenge to reopening completed assessment proceedings on jurisdictional and change-of-opinion grounds, and also records that the reassessment was made without adequate opportunity to produce supporting documents. The reassessment order and High Court judgment were set aside, and the matter was remitted for fresh decision after full opportunity and consideration of the jurisdictional objection and the effect of Form F. Case-Laws VAT and Sales Tax Thu, 09 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166354