https://www.taxtmi.com/caselaws?id=339501 Section 6A places the burden on a dealer claiming stock transfers or consignment sales outside the State to establish their nature through prescribed evidence and particulars. Production of F-Forms does not discharge that burden where the forms are found to be fake or forged. Without reliable proof, the transactions cannot be established as consignment sales, and liability to Central Sales Tax remains. Concurrent factual findings rejecting the claim stand where no error is demonstrated. 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 Section 6A places the burden on a dealer claiming stock transfers or consignment sales outside the State to establish their nature through prescribed evidence and particulars. Production of F-Forms does not discharge that burden where the forms are found to be fake or forged. Without reliable proof, the transactions cannot be established as consignment sales, and liability to Central Sales Tax remains. Concurrent factual findings rejecting the claim stand where no error is demonstrated. Case-Laws VAT and Sales Tax Fri, 17 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339501