https://www.taxtmi.com/caselaws?id=378882 Movement of goods could not be treated as a stock transfer where the goods were supplied against prior orders and the authorities found the movement was in pursuance of those orders. Form F was ineffective because it omitted essential particulars, including vehicle details, transport particulars, bills, and date, so the statutory requirement under Section 6A of the Central Sales Tax Act was not satisfied. Rule 8A(4) of the C.S.T. (U.P.) Rules, 1957 applied only to minor omissions or clerical mistakes and could not cure substantial defects. No basis was found for revisional interference with the concurrent findings. en-us Wed, 10 Apr 2019 00:00:00 +0530 Wed, 24 Apr 2019 09:08:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378882 Movement of goods could not be treated as a stock transfer where the goods were supplied against prior orders and the authorities found the movement was in pursuance of those orders. Form F was ineffective because it omitted essential particulars, including vehicle details, transport particulars, bills, and date, so the statutory requirement under Section 6A of the Central Sales Tax Act was not satisfied. Rule 8A(4) of the C.S.T. (U.P.) Rules, 1957 applied only to minor omissions or clerical mistakes and could not cure substantial defects. No basis was found for revisional interference with the concurrent findings. Case-Laws VAT and Sales Tax Wed, 10 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378882