https://www.taxtmi.com/caselaws?id=339501 Under section 6A of the Central Sales Tax Act, a dealer claiming that transfers were consignment sales outside the State bears the burden of producing the prescribed evidence and particulars in the prescribed form. Where the supporting F-Forms were found to be fake and forged, and that finding was not disputed, the dealer failed to prove that the transactions were not inter-State sales or that CST was not payable. The note records that, on the concurrent factual findings, the consignment-sale claim could not be sustained. en-us Fri, 17 Feb 2017 00:00:00 +0530 Wed, 01 Mar 2017 09:03:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339501 Under section 6A of the Central Sales Tax Act, a dealer claiming that transfers were consignment sales outside the State bears the burden of producing the prescribed evidence and particulars in the prescribed form. Where the supporting F-Forms were found to be fake and forged, and that finding was not disputed, the dealer failed to prove that the transactions were not inter-State sales or that CST was not payable. The note records that, on the concurrent factual findings, the consignment-sale claim could not be sustained. Case-Laws VAT and Sales Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339501