https://www.taxtmi.com/caselaws?id=253700 Form F under section 6A of the Central Sales Tax Act is the statutory declaration for a dealer claiming that inter-State movement of goods was by transfer and not by sale. The dealer bears the initial burden of proving the nature of the movement, and the assessing authority may inquire into that claim under section 6A(2). Mere suspicion of tax avoidance does not justify withholding Form F at the threshold; if the transaction is doubted, the proper course is statutory inquiry before the assessing authority. The refusal to issue Form F was therefore unlawful, and the dealer was entitled to the form. en-us Wed, 30 May 2012 00:00:00 +0530 Mon, 01 Dec 2014 16:59:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253700 Form F under section 6A of the Central Sales Tax Act is the statutory declaration for a dealer claiming that inter-State movement of goods was by transfer and not by sale. The dealer bears the initial burden of proving the nature of the movement, and the assessing authority may inquire into that claim under section 6A(2). Mere suspicion of tax avoidance does not justify withholding Form F at the threshold; if the transaction is doubted, the proper course is statutory inquiry before the assessing authority. The refusal to issue Form F was therefore unlawful, and the dealer was entitled to the form. Case-Laws VAT and Sales Tax Wed, 30 May 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253700