https://www.taxtmi.com/caselaws?id=354701 Under Section 6A(2) of the Central Sales Tax Act, the assessing authority's enquiry on a Form F declaration is confined to verifying whether the particulars are true, correct and reliable. It may call for material to test genuineness, but it must conduct a proper enquiry and record a definite finding on that basis. If the declaration is rejected without such enquiry and only on other material, the assessment is vitiated. Applying that approach, the court found the rejection of the Form F declaration unsustainable and remanded the matter for fresh enquiry and a speaking order on merits. en-us Wed, 17 Jan 2018 00:00:00 +0530 Sat, 03 Feb 2018 08:17:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354701 Under Section 6A(2) of the Central Sales Tax Act, the assessing authority's enquiry on a Form F declaration is confined to verifying whether the particulars are true, correct and reliable. It may call for material to test genuineness, but it must conduct a proper enquiry and record a definite finding on that basis. If the declaration is rejected without such enquiry and only on other material, the assessment is vitiated. Applying that approach, the court found the rejection of the Form F declaration unsustainable and remanded the matter for fresh enquiry and a speaking order on merits. Case-Laws VAT and Sales Tax Wed, 17 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354701