https://www.taxtmi.com/caselaws?id=167798 Form F declarations for stock transfers under section 6A of the Central Sales Tax Act cannot be rejected merely because the transactions covered extend beyond one month. Rule 12(5) requires the declaration to be in form F and permits a single declaration for transfers effected during a calendar month; it does not render the declaration void simply because the covered transactions span more than one month. The revisional authority misread the rule and disallowed the stock transfer claim on an incorrect legal premise, so the disallowance was unsustainable and the revision order could not stand. en-us Thu, 03 Jan 2013 00:00:00 +0530 Sat, 03 Jan 2015 19:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167798 Form F declarations for stock transfers under section 6A of the Central Sales Tax Act cannot be rejected merely because the transactions covered extend beyond one month. Rule 12(5) requires the declaration to be in form F and permits a single declaration for transfers effected during a calendar month; it does not render the declaration void simply because the covered transactions span more than one month. The revisional authority misread the rule and disallowed the stock transfer claim on an incorrect legal premise, so the disallowance was unsustainable and the revision order could not stand. Case-Laws VAT and Sales Tax Thu, 03 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167798