https://www.taxtmi.com/caselaws?id=761131 Exemption under Section 6(2) of the Central Sales Tax Act was upheld where the assessee produced prima facie valid C Forms for alleged transit sales and the Department failed to prove that they were fabricated or otherwise unreliable. The assessing authorities did not produce the C Form register or supporting inter-office communications, and the appellate authority had already accepted the existence of the same Forms while deleting the penalty. On that record, the assessee was treated as having discharged the burden of proof, and the allegation of non-genuineness was held unsubstantiated. en-us Thu, 17 Oct 2024 00:00:00 +0530 Tue, 05 Nov 2024 14:51:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=761131 Exemption under Section 6(2) of the Central Sales Tax Act was upheld where the assessee produced prima facie valid C Forms for alleged transit sales and the Department failed to prove that they were fabricated or otherwise unreliable. The assessing authorities did not produce the C Form register or supporting inter-office communications, and the appellate authority had already accepted the existence of the same Forms while deleting the penalty. On that record, the assessee was treated as having discharged the burden of proof, and the allegation of non-genuineness was held unsubstantiated. Case-Laws VAT / Sales Tax Thu, 17 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=761131