https://www.taxtmi.com/caselaws?id=335668 Form-F declarations under the Central Sales Tax Act require a genuine enquiry under Section 6A(2) into whether the declarations are true, genuine and supported by relevant materials before a stock transfer can be treated as an inter-State sale. A conclusion based mainly on an inspection statement, without considering the declaration and supporting documents, is unsustainable. The Madras High Court set aside the disallowance of stock transfer and remitted the matter for a fresh enquiry into the Form-F declarations, with a fresh speaking order to be passed after hearing the assessee. en-us Mon, 07 Nov 2016 00:00:00 +0530 Wed, 07 Dec 2016 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335668 Form-F declarations under the Central Sales Tax Act require a genuine enquiry under Section 6A(2) into whether the declarations are true, genuine and supported by relevant materials before a stock transfer can be treated as an inter-State sale. A conclusion based mainly on an inspection statement, without considering the declaration and supporting documents, is unsustainable. The Madras High Court set aside the disallowance of stock transfer and remitted the matter for a fresh enquiry into the Form-F declarations, with a fresh speaking order to be passed after hearing the assessee. Case-Laws VAT and Sales Tax Mon, 07 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335668