https://www.taxtmi.com/caselaws?id=172250 In claims of stock transfer or consignment movement under section 6-A of the Central Sales Tax Act, the dealer must prove that goods moved to another State otherwise than pursuant to a prior contract of sale. Forms-F and sale patti may support that claim, but where later information indicates the alleged agent did not exist or the Forms-F were not issued to that agent, the dealer must rebut that evidence with credible proof; failing that, the movement may be treated as inter-State sales. An appellate authority may also remand for further enquiry where material issues, including Forms-F, payment source and the alleged contract, were not adequately investigated. en-us Wed, 01 Mar 2006 00:00:00 +0530 Mon, 17 Aug 2015 16:05:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172250 In claims of stock transfer or consignment movement under section 6-A of the Central Sales Tax Act, the dealer must prove that goods moved to another State otherwise than pursuant to a prior contract of sale. Forms-F and sale patti may support that claim, but where later information indicates the alleged agent did not exist or the Forms-F were not issued to that agent, the dealer must rebut that evidence with credible proof; failing that, the movement may be treated as inter-State sales. An appellate authority may also remand for further enquiry where material issues, including Forms-F, payment source and the alleged contract, were not adequately investigated. Case-Laws VAT and Sales Tax Wed, 01 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172250