https://www.taxtmi.com/caselaws?id=190878 The court upheld the orders passed by the Sales Tax Authorities, State Sales Tax Tribunal, and Central Appellate Authority, which treated certain transactions as interstate sales due to the absence of valid Form 'F' declarations. The court emphasized the mandatory nature of Form 'F' declarations under Section 6A of the Central Sales Tax Act, 1956, and the importance of such forms in establishing the nature of goods movement. Despite the petitioners' arguments, the court found no ambiguity in the provision and dismissed the writ petition, affirming the authorities' decision to impose a 10% tax on the transactions. en-us Fri, 15 Apr 2011 00:00:00 +0530 Tue, 07 Mar 2017 17:51:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190878 The court upheld the orders passed by the Sales Tax Authorities, State Sales Tax Tribunal, and Central Appellate Authority, which treated certain transactions as interstate sales due to the absence of valid Form 'F' declarations. The court emphasized the mandatory nature of Form 'F' declarations under Section 6A of the Central Sales Tax Act, 1956, and the importance of such forms in establishing the nature of goods movement. Despite the petitioners' arguments, the court found no ambiguity in the provision and dismissed the writ petition, affirming the authorities' decision to impose a 10% tax on the transactions. Case-Laws VAT and Sales Tax Fri, 15 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190878