https://www.taxtmi.com/caselaws?id=166503 Form F under the Central Sales Tax Act applies to stock transfers, not purchases for resale. Because the application itself stated that the form was sought for purchase of goods from outside the State for sale within Tripura, the request did not support a claim of transfer from an outside-State principal and refusal was upheld. The court also clarified that, in genuine stock-transfer cases, the authority must first ascertain the true nature of the transaction and, if it is in fact a transfer otherwise than by sale, issue Form F in accordance with law, taking section 7(3A) into account. en-us Tue, 31 May 2011 00:00:00 +0530 Wed, 01 Oct 2014 08:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166503 Form F under the Central Sales Tax Act applies to stock transfers, not purchases for resale. Because the application itself stated that the form was sought for purchase of goods from outside the State for sale within Tripura, the request did not support a claim of transfer from an outside-State principal and refusal was upheld. The court also clarified that, in genuine stock-transfer cases, the authority must first ascertain the true nature of the transaction and, if it is in fact a transfer otherwise than by sale, issue Form F in accordance with law, taking section 7(3A) into account. Case-Laws VAT and Sales Tax Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166503