https://www.taxtmi.com/caselaws?id=344735 Form F's note requires furnishing the form to the assessing authority in accordance with rules made under the Central Sales Tax Act. The challenge concerned whether the Central Government could prescribe that note and whether Form F submission was mandatory. The legal position presented is that rule-making power concerning submission of Form F under the relevant provision rests with State Governments, while the note reiterates compliance with those State rules. Whether furnishing Form F is mandatory or directory depends on the applicable State rules and determination by the competent authority. The assessment may be challenged through the statutory appeal process, with all substantive contentions remaining open. en-us Tue, 20 Jun 2017 00:00:00 +0530 Tue, 27 Jun 2017 09:30:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344735 Form F's note requires furnishing the form to the assessing authority in accordance with rules made under the Central Sales Tax Act. The challenge concerned whether the Central Government could prescribe that note and whether Form F submission was mandatory. The legal position presented is that rule-making power concerning submission of Form F under the relevant provision rests with State Governments, while the note reiterates compliance with those State rules. Whether furnishing Form F is mandatory or directory depends on the applicable State rules and determination by the competent authority. The assessment may be challenged through the statutory appeal process, with all substantive contentions remaining open. Case-Laws VAT and Sales Tax Tue, 20 Jun 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344735