https://www.taxtmi.com/caselaws?id=340560 The court upheld the assessing authority's decision to delete tax on a turnover amount due to the absence of Form-F in a case involving a dealer of readymade garments. Relying on Section 6-A of the Central Sales Tax Act, the court emphasized that stock transfer without Form-F is deemed a sale. The court differentiated this case from precedent, clarifying that the absence of Form-F and failure to justify its non-submission rendered the dealer liable for tax payment. The court ruled in favor of the revenue, holding the dealer accountable for paying tax on the turnover amount. en-us Tue, 21 Mar 2017 00:00:00 +0530 Fri, 23 Mar 2018 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340560 The court upheld the assessing authority's decision to delete tax on a turnover amount due to the absence of Form-F in a case involving a dealer of readymade garments. Relying on Section 6-A of the Central Sales Tax Act, the court emphasized that stock transfer without Form-F is deemed a sale. The court differentiated this case from precedent, clarifying that the absence of Form-F and failure to justify its non-submission rendered the dealer liable for tax payment. The court ruled in favor of the revenue, holding the dealer accountable for paying tax on the turnover amount. Case-Laws VAT and Sales Tax Tue, 21 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340560