https://www.taxtmi.com/caselaws?id=172255 Form F under Rule 12(5) read with Section 6-A of the Central Sales Tax Act has evidentiary value as a statutory declaration that the goods were received and accounted for by the purchasing dealer. A later denial of receipt by the purchasing dealer, without independent rebuttal evidence, does not by itself displace that declaration or sustain reassessment, especially where the revenue produces no material showing the assessee's version to be false and no effective opportunity for cross-examination is given. On that basis, the Tribunal's order was upheld and the revision failed in favour of the assessee. en-us Fri, 13 Oct 1995 00:00:00 +0530 Mon, 17 Aug 2015 16:52:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172255 Form F under Rule 12(5) read with Section 6-A of the Central Sales Tax Act has evidentiary value as a statutory declaration that the goods were received and accounted for by the purchasing dealer. A later denial of receipt by the purchasing dealer, without independent rebuttal evidence, does not by itself displace that declaration or sustain reassessment, especially where the revenue produces no material showing the assessee's version to be false and no effective opportunity for cross-examination is given. On that basis, the Tribunal's order was upheld and the revision failed in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 13 Oct 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172255