https://www.taxtmi.com/caselaws?id=168955 The dispute concerned whether the movement of goods was a stock transfer attracting Section 6A of the Central Sales Tax Act, 1956, or a job-work arrangement outside stock transfer treatment. The assessment and revisional orders proceeded on a stock-transfer basis and noted absence of Form F, while the appellate authority accepted the assessee's job-work case. The record was found insufficient to conclusively determine the true nature of the transaction, and the matter had not been properly examined on evidence. The issue was remitted to the assessing authority for fresh adjudication after both sides were given an opportunity to produce evidence. en-us Wed, 07 Aug 2013 00:00:00 +0530 Mon, 06 Apr 2015 20:05:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168955 The dispute concerned whether the movement of goods was a stock transfer attracting Section 6A of the Central Sales Tax Act, 1956, or a job-work arrangement outside stock transfer treatment. The assessment and revisional orders proceeded on a stock-transfer basis and noted absence of Form F, while the appellate authority accepted the assessee's job-work case. The record was found insufficient to conclusively determine the true nature of the transaction, and the matter had not been properly examined on evidence. The issue was remitted to the assessing authority for fresh adjudication after both sides were given an opportunity to produce evidence. Case-Laws VAT and Sales Tax Wed, 07 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168955