https://www.taxtmi.com/caselaws?id=441073 A dealer claiming stock transfer under Section 6A of the Central Sales Tax Act, 1956 is entitled to rely on F forms and a subsisting registration certificate when the transfer is supported by dispatch evidence and accepted by the assessing authority at the relevant time. Later administrative invalidation of the forms or retrospective cancellation of the consignee's registration cannot undo a transaction already verified as genuine. The Bombay High Court therefore upheld the assessee's claim and rejected the challenge to the Tribunal's order. en-us Wed, 26 Jul 2023 00:00:00 +0530 Tue, 01 Aug 2023 12:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441073 A dealer claiming stock transfer under Section 6A of the Central Sales Tax Act, 1956 is entitled to rely on F forms and a subsisting registration certificate when the transfer is supported by dispatch evidence and accepted by the assessing authority at the relevant time. Later administrative invalidation of the forms or retrospective cancellation of the consignee's registration cannot undo a transaction already verified as genuine. The Bombay High Court therefore upheld the assessee's claim and rejected the challenge to the Tribunal's order. Case-Laws VAT and Sales Tax Wed, 26 Jul 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441073