https://www.taxtmi.com/caselaws?id=339710 The court dismissed the petition challenging the constitutional validity of Section 6A(1) of the Central Sales Tax Act, 1956. It held that the provision is procedural, placing the burden of proof on dealers to demonstrate that goods movement is not a sale. The court rejected the argument that the provision created an irrebuttable presumption of sale. Additionally, the court noted the petitioners' prior challenge withdrawal, applying principles of res judicata to prevent them from raising the issue again, emphasizing finality in litigation and discouraging forum shopping. en-us Thu, 29 Dec 2016 00:00:00 +0530 Mon, 06 Mar 2017 10:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339710 The court dismissed the petition challenging the constitutional validity of Section 6A(1) of the Central Sales Tax Act, 1956. It held that the provision is procedural, placing the burden of proof on dealers to demonstrate that goods movement is not a sale. The court rejected the argument that the provision created an irrebuttable presumption of sale. Additionally, the court noted the petitioners' prior challenge withdrawal, applying principles of res judicata to prevent them from raising the issue again, emphasizing finality in litigation and discouraging forum shopping. Case-Laws VAT and Sales Tax Thu, 29 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339710