https://www.taxtmi.com/caselaws?id=428579 For branch-transfer exemption under the Central Sales Tax Act, non-filing of Form F did not automatically bar consideration of other credible supporting material such as invoices, lorry receipts, stock records and related assessment orders. The Tribunal, as the final fact-finding authority, was required to re-examine the remanded turnover on the basis of the available documents and decide whether the movement of goods was a branch transfer rather than an inter-State sale. The rectification limitation under the Tamil Nadu General Sales Tax Act did not foreclose fresh consideration of the remanded turnover, although it could not revive a finally concluded part of the assessment. The appellate order was therefore set aside and the matter remitted for reconsideration. en-us Fri, 16 Sep 2022 00:00:00 +0530 Mon, 01 Jan 2024 16:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=428579 For branch-transfer exemption under the Central Sales Tax Act, non-filing of Form F did not automatically bar consideration of other credible supporting material such as invoices, lorry receipts, stock records and related assessment orders. The Tribunal, as the final fact-finding authority, was required to re-examine the remanded turnover on the basis of the available documents and decide whether the movement of goods was a branch transfer rather than an inter-State sale. The rectification limitation under the Tamil Nadu General Sales Tax Act did not foreclose fresh consideration of the remanded turnover, although it could not revive a finally concluded part of the assessment. The appellate order was therefore set aside and the matter remitted for reconsideration. Case-Laws VAT and Sales Tax Fri, 16 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=428579