https://www.taxtmi.com/caselaws?id=348714 An assessment treating movement of goods to a Pondicherry depot as a local sale in Tamil Nadu was found unsustainable because it did not decide the assessee's core objections. The assessing authority had to examine whether the Form F declarations under Section 6A of the Central Sales Tax Act, 1956 were validly considered, and whether the goods were only transferred as stock to the depot and appropriated there rather than sold locally in Tamil Nadu. In the absence of findings on these points, the transaction could not be conclusively assessed as a local sale. The matter was therefore set aside for fresh consideration after disclosure of seized records and receipt of objections. en-us Mon, 21 Aug 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:06:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348714 An assessment treating movement of goods to a Pondicherry depot as a local sale in Tamil Nadu was found unsustainable because it did not decide the assessee's core objections. The assessing authority had to examine whether the Form F declarations under Section 6A of the Central Sales Tax Act, 1956 were validly considered, and whether the goods were only transferred as stock to the depot and appropriated there rather than sold locally in Tamil Nadu. In the absence of findings on these points, the transaction could not be conclusively assessed as a local sale. The matter was therefore set aside for fresh consideration after disclosure of seized records and receipt of objections. Case-Laws VAT and Sales Tax Mon, 21 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348714