https://www.taxtmi.com/caselaws?id=354853 Form F declarations under section 6-A of the Central Sales Tax Act are the statutory proof for branch transfers and consignments; in their absence, movement of goods outside the State is treated as a sale for CST purposes, and the demand was upheld. Assessment orders were also found to be within the applicable limitation periods under the State sales tax laws incorporated by section 9(2). Limitation runs from the making of the assessment, not its service, and assessments completed near the end of the period are not illegal if timely. The Court further held that voidness, new factual pleas raised only in reply, mala fides, and a common post-assessment demand notice were not established, so the recovery notice stood. en-us Wed, 31 Jan 2018 00:00:00 +0530 Tue, 06 Feb 2018 07:38:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=354853 Form F declarations under section 6-A of the Central Sales Tax Act are the statutory proof for branch transfers and consignments; in their absence, movement of goods outside the State is treated as a sale for CST purposes, and the demand was upheld. Assessment orders were also found to be within the applicable limitation periods under the State sales tax laws incorporated by section 9(2). Limitation runs from the making of the assessment, not its service, and assessments completed near the end of the period are not illegal if timely. The Court further held that voidness, new factual pleas raised only in reply, mala fides, and a common post-assessment demand notice were not established, so the recovery notice stood. Case-Laws VAT and Sales Tax Wed, 31 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=354853