https://www.taxtmi.com/caselaws?id=365467 Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was treated as directory on the point that a single Form F need not be confined to one calendar month's transactions. Read with Section 6A of the Central Sales Tax Act, 1956, the provision requires the dealer to prove that the movement of goods was by branch transfer or stock transfer, and not by sale. The Court noted that the first proviso is procedural and that the second proviso permits supporting particulars through annexures to Form F. The substantive requirement is proof of transfer, not strict adherence to form, so non-compliance with the monthly format does not by itself defeat the exemption claim. en-us Fri, 13 Jul 2018 00:00:00 +0530 Fri, 17 Aug 2018 16:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365467 Rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 was treated as directory on the point that a single Form F need not be confined to one calendar month's transactions. Read with Section 6A of the Central Sales Tax Act, 1956, the provision requires the dealer to prove that the movement of goods was by branch transfer or stock transfer, and not by sale. The Court noted that the first proviso is procedural and that the second proviso permits supporting particulars through annexures to Form F. The substantive requirement is proof of transfer, not strict adherence to form, so non-compliance with the monthly format does not by itself defeat the exemption claim. Case-Laws VAT and Sales Tax Fri, 13 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365467