https://www.taxtmi.com/caselaws?id=429723 Under Section 6-A of the Central Sales Tax Act, 1956, production of Form-F is not conclusive for claiming exemption on transfer otherwise than by sale; the dealer must prove the truth of the particulars in the form, and the enquiry is confined to verifying those particulars. Rule 4(3-A) of the Central Sales Tax (Tamil Nadu) Rules, 1957 was treated as directory, but the assessee still failed to discharge the burden of proof. The Court also held that writ interference under Article 226 is limited to jurisdictional or procedural error, and no such infirmity was shown in the Tribunal's order. en-us Thu, 22 Sep 2022 00:00:00 +0530 Fri, 04 Nov 2022 08:50:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=429723 Under Section 6-A of the Central Sales Tax Act, 1956, production of Form-F is not conclusive for claiming exemption on transfer otherwise than by sale; the dealer must prove the truth of the particulars in the form, and the enquiry is confined to verifying those particulars. Rule 4(3-A) of the Central Sales Tax (Tamil Nadu) Rules, 1957 was treated as directory, but the assessee still failed to discharge the burden of proof. The Court also held that writ interference under Article 226 is limited to jurisdictional or procedural error, and no such infirmity was shown in the Tribunal's order. Case-Laws VAT and Sales Tax Thu, 22 Sep 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=429723