https://www.taxtmi.com/caselaws?id=365463 Section 6A of the Central Sales Tax Act requires a dealer to prove that goods moved by way of branch transfer and not sale, typically through Form F. The Karnataka HC treated Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules as directory, holding that the one-calendar-month limit for a single Form F is a procedural facility rather than a mandatory validity . Accordingly, a Form F covering transfers over more than one month remains valid if it still serves the statutory purpose of proving branch transfer, and the revision petitions failed for want of any substantial question of law. en-us Fri, 13 Jul 2018 00:00:00 +0530 Fri, 17 Aug 2018 16:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365463 Section 6A of the Central Sales Tax Act requires a dealer to prove that goods moved by way of branch transfer and not sale, typically through Form F. The Karnataka HC treated Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules as directory, holding that the one-calendar-month limit for a single Form F is a procedural facility rather than a mandatory validity . Accordingly, a Form F covering transfers over more than one month remains valid if it still serves the statutory purpose of proving branch transfer, and the revision petitions failed for want of any substantial question of law. Case-Laws VAT and Sales Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365463