https://www.taxtmi.com/caselaws?id=393672 Non-production of Form F does not by itself make a job-work movement of goods exigible to central sales tax. The assessing authority must examine the transaction on its own merits, consider the evidence on the real nature of the movement, and determine whether it was in fact a taxable sale before applying the charging provisions. The adverse orders were set aside and the matter was remanded for fresh assessment limited to the transaction in question, with tax liability to be determined afresh after proper enquiry. en-us Mon, 06 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 09:45:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393672 Non-production of Form F does not by itself make a job-work movement of goods exigible to central sales tax. The assessing authority must examine the transaction on its own merits, consider the evidence on the real nature of the movement, and determine whether it was in fact a taxable sale before applying the charging provisions. The adverse orders were set aside and the matter was remanded for fresh assessment limited to the transaction in question, with tax liability to be determined afresh after proper enquiry. Case-Laws VAT and Sales Tax Mon, 06 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393672