https://www.taxtmi.com/caselaws?id=172244 Section 6-A of the Central Sales Tax Act requires a dealer claiming stock transfer or consignment sales to prove movement of goods through duly furnished Form-F declarations and evidence of dispatch, and the commentary states that valid Form-F forms supported by dispatch documents satisfy that burden. It further states that an U.P. rule requiring additional records is only evidentiary and directory, so non-compliance cannot override the statutory proof method or convert the transfers into inter-State sales merely because the consignee may have misused the forms. For the 1996-97 assessment, the text states that best judgment assessment could not stand without a valid defect notice and reasonable opportunity under the State trade tax procedure. en-us Wed, 19 Dec 2001 00:00:00 +0530 Mon, 17 Aug 2015 15:16:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172244 Section 6-A of the Central Sales Tax Act requires a dealer claiming stock transfer or consignment sales to prove movement of goods through duly furnished Form-F declarations and evidence of dispatch, and the commentary states that valid Form-F forms supported by dispatch documents satisfy that burden. It further states that an U.P. rule requiring additional records is only evidentiary and directory, so non-compliance cannot override the statutory proof method or convert the transfers into inter-State sales merely because the consignee may have misused the forms. For the 1996-97 assessment, the text states that best judgment assessment could not stand without a valid defect notice and reasonable opportunity under the State trade tax procedure. Case-Laws VAT and Sales Tax Wed, 19 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172244