https://www.taxtmi.com/caselaws?id=384972 A dealer claiming stock-transfer treatment through Form F must prove the claim with correct quarterly particulars and the prescribed declaration. Section 6A of the Central Sales Tax Act, 1956 and Rule 11(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 require accurate disclosure in the relevant returns, and the Bihar return provisions require any wrong or omitted particulars to be corrected by a revised return within the statutory time. An annual return cannot cure an earlier default, and a delay of nearly four years weakened the claim. The requested direction was therefore refused. en-us Thu, 08 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:08:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384972 A dealer claiming stock-transfer treatment through Form F must prove the claim with correct quarterly particulars and the prescribed declaration. Section 6A of the Central Sales Tax Act, 1956 and Rule 11(5) of the Central Sales Tax (Registration and Turnover) Rules, 1957 require accurate disclosure in the relevant returns, and the Bihar return provisions require any wrong or omitted particulars to be corrected by a revised return within the statutory time. An annual return cannot cure an earlier default, and a delay of nearly four years weakened the claim. The requested direction was therefore refused. Case-Laws VAT and Sales Tax Thu, 08 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384972