https://www.taxtmi.com/caselaws?id=190876 Consignment transfer claims supported by Form F declarations fail where inquiry shows the forms are bogus or not issued by the competent sales tax authority. The court treated the issue as turning on concurrent factual findings that the declarations were not genuine, so the assessee could not claim relief on that basis. In the absence of a substantial question of law, the High Court would not reappraise those findings in appeal. en-us Thu, 30 Jul 2009 00:00:00 +0530 Tue, 07 Mar 2017 17:32:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190876 Consignment transfer claims supported by Form F declarations fail where inquiry shows the forms are bogus or not issued by the competent sales tax authority. The court treated the issue as turning on concurrent factual findings that the declarations were not genuine, so the assessee could not claim relief on that basis. In the absence of a substantial question of law, the High Court would not reappraise those findings in appeal. Case-Laws VAT and Sales Tax Thu, 30 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190876