https://www.taxtmi.com/caselaws?id=352903 Production of F-Forms is mandatory to establish stock transfer under section 6A of the Central Sales Tax Act, 1956; if the declaration is not furnished, the movement may be treated as a sale. Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957 does not permit an indemnity bond to indefinitely defer assessment, and a belated complaint about missing forms does not replace contemporaneous proof. On the facts noted, the absence of duplicate forms or supporting material before the assessing authority meant the disputed turnover was assessed as local sales. en-us Thu, 14 Dec 2017 00:00:00 +0530 Sat, 23 Dec 2017 09:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352903 Production of F-Forms is mandatory to establish stock transfer under section 6A of the Central Sales Tax Act, 1956; if the declaration is not furnished, the movement may be treated as a sale. Rule 12(2) of the Central Sales Tax (Registration and Turnover) Rules, 1957 does not permit an indemnity bond to indefinitely defer assessment, and a belated complaint about missing forms does not replace contemporaneous proof. On the facts noted, the absence of duplicate forms or supporting material before the assessing authority meant the disputed turnover was assessed as local sales. Case-Laws VAT and Sales Tax Thu, 14 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352903