https://www.taxtmi.com/caselaws?id=330258 Section 6A(2) of the Central Sales Tax Act confines the enquiry to the truth of the particulars in Form F and any supporting material produced by the dealer. The Assessing Authority could call for relevant information to verify those particulars, but could not reject the declaration on extraneous grounds, such as treating the transaction as a sale because the goods moved the next day. The assessment order was therefore unsustainable, was set aside, and the matter was remitted for a fresh enquiry after notice and personal hearing. en-us Mon, 11 Jul 2016 00:00:00 +0530 Thu, 21 Jul 2016 10:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=330258 Section 6A(2) of the Central Sales Tax Act confines the enquiry to the truth of the particulars in Form F and any supporting material produced by the dealer. The Assessing Authority could call for relevant information to verify those particulars, but could not reject the declaration on extraneous grounds, such as treating the transaction as a sale because the goods moved the next day. The assessment order was therefore unsustainable, was set aside, and the matter was remitted for a fresh enquiry after notice and personal hearing. Case-Laws VAT and Sales Tax Mon, 11 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=330258