https://www.taxtmi.com/caselaws?id=252506 For a stock transfer claim under Section 6A of the Central Sales Tax Act, the dealer must prove that the movement of goods was otherwise than by sale by producing prescribed Form F obtained from the prescribed authority, along with evidence of despatch. Where the department shows that the Forms F were not issued to the declared agents and the dealer fails to establish lawful procurement, the declarations are not valid merely because they were produced. The authorities may examine whether the statutory conditions for stock transfer are satisfied, and the Tribunal's remand for further enquiry was upheld. en-us Sat, 06 Sep 2014 00:00:00 +0530 Mon, 27 Oct 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252506 For a stock transfer claim under Section 6A of the Central Sales Tax Act, the dealer must prove that the movement of goods was otherwise than by sale by producing prescribed Form F obtained from the prescribed authority, along with evidence of despatch. Where the department shows that the Forms F were not issued to the declared agents and the dealer fails to establish lawful procurement, the declarations are not valid merely because they were produced. The authorities may examine whether the statutory conditions for stock transfer are satisfied, and the Tribunal's remand for further enquiry was upheld. Case-Laws VAT and Sales Tax Sat, 06 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252506