https://www.taxtmi.com/caselaws?id=392237 Assessment under the Central Sales Tax regime could not be sustained where the levy on alleged local or inter-State sales rested on presumptions about branch transfers and disputed Form F materials rather than verified documentary evidence. The Court held that incomplete buyer particulars, TIN details, or payment proof were not enough by themselves to reject the exemption claim without proper factual examination, and the orders were therefore set aside. It further stated that if goods were not actually received as branch transfers, tax could not be recovered on that assumption; at most, the matter could attract penalty under the Central Sales Tax Act, 1956, subject to proper verification and fresh decision. en-us Tue, 28 Jan 2020 00:00:00 +0530 Mon, 17 Feb 2020 09:04:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392237 Assessment under the Central Sales Tax regime could not be sustained where the levy on alleged local or inter-State sales rested on presumptions about branch transfers and disputed Form F materials rather than verified documentary evidence. The Court held that incomplete buyer particulars, TIN details, or payment proof were not enough by themselves to reject the exemption claim without proper factual examination, and the orders were therefore set aside. It further stated that if goods were not actually received as branch transfers, tax could not be recovered on that assumption; at most, the matter could attract penalty under the Central Sales Tax Act, 1956, subject to proper verification and fresh decision. Case-Laws VAT and Sales Tax Tue, 28 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392237