https://www.taxtmi.com/caselaws?id=373733 Under Section 6A of the Central Sales Tax Act, the dealer must prove that goods moved by reason of consignment transfer rather than sale, typically through Form F declarations and supporting despatch evidence, and the assessing authority must examine the truth of those declarations and record a finding. The Tribunal had not meaningfully considered the Form F declarations, sale pattials, consignment agreements and agent assessment orders relied upon, and the record did not show a lawful enquiry into the declarations. The order was set aside and the matter remanded to the assessing authority for fresh consideration of all documents and proper enquiry under Section 6A. en-us Thu, 10 Jan 2019 00:00:00 +0530 Tue, 02 Apr 2019 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373733 Under Section 6A of the Central Sales Tax Act, the dealer must prove that goods moved by reason of consignment transfer rather than sale, typically through Form F declarations and supporting despatch evidence, and the assessing authority must examine the truth of those declarations and record a finding. The Tribunal had not meaningfully considered the Form F declarations, sale pattials, consignment agreements and agent assessment orders relied upon, and the record did not show a lawful enquiry into the declarations. The order was set aside and the matter remanded to the assessing authority for fresh consideration of all documents and proper enquiry under Section 6A. Case-Laws VAT and Sales Tax Thu, 10 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373733