https://www.taxtmi.com/caselaws?id=442939 A dealer claiming that inter-State movement of goods was by transfer and not by sale must discharge the statutory burden by producing the prescribed declaration and supporting evidence under Section 6A of the Central Sales Tax Act, together with material showing despatch of goods. The record indicated that the necessary supporting documents were not filed with the CST returns and were produced only later during enquiry. On that factual appraisal, the Tribunal held that the burden was not discharged and that no question of law arose for interference, so the assessment was sustained and the exemption or concessional claim was rejected. en-us Mon, 11 Sep 2023 00:00:00 +0530 Thu, 14 Sep 2023 08:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=442939 A dealer claiming that inter-State movement of goods was by transfer and not by sale must discharge the statutory burden by producing the prescribed declaration and supporting evidence under Section 6A of the Central Sales Tax Act, together with material showing despatch of goods. The record indicated that the necessary supporting documents were not filed with the CST returns and were produced only later during enquiry. On that factual appraisal, the Tribunal held that the burden was not discharged and that no question of law arose for interference, so the assessment was sustained and the exemption or concessional claim was rejected. Case-Laws VAT and Sales Tax Mon, 11 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=442939