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    <title>2018 (8) TMI 350 - ALLAHABAD HIGH COURT</title>
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    <description>The court held that the submission of Form-F alone does not conclusively prove a stock transfer, emphasizing the dealer&#039;s obligation to provide supporting evidence. The court ruled in favor of the Assessing Authority, affirming the transaction as an inter-state sale due to the revisionist&#039;s failure to substantiate the stock transfer claim with necessary documentation. The court dismissed the revision, with the fourth issue regarding specific product coverage not pursued by the revisionist.</description>
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      <link>https://www.taxtmi.com/caselaws?id=364878</link>
      <description>The court held that the submission of Form-F alone does not conclusively prove a stock transfer, emphasizing the dealer&#039;s obligation to provide supporting evidence. The court ruled in favor of the Assessing Authority, affirming the transaction as an inter-state sale due to the revisionist&#039;s failure to substantiate the stock transfer claim with necessary documentation. The court dismissed the revision, with the fourth issue regarding specific product coverage not pursued by the revisionist.</description>
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