https://www.taxtmi.com/caselaws?id=765592 The CESTAT New Delhi dismissed appeals regarding CST liability on inter-state transfer of promotional products. The appellant argued transfers of physician samples and brand reminders were not sales, thus exempt from CST. However, the tribunal held that under amended section 6A of CST Act effective 11.05.2002, filing Form-F declaration is mandatory to establish transfers were otherwise than by sale. Without Form-F, movement is deemed inter-state sale under deeming fiction. The tribunal required Form-F for depot/branch transfers but allowed case-by-case consideration for medical representative transfers where Form-F is impractical. en-us Fri, 31 Jan 2025 00:00:00 +0530 Mon, 03 Feb 2025 11:44:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765592 The CESTAT New Delhi dismissed appeals regarding CST liability on inter-state transfer of promotional products. The appellant argued transfers of physician samples and brand reminders were not sales, thus exempt from CST. However, the tribunal held that under amended section 6A of CST Act effective 11.05.2002, filing Form-F declaration is mandatory to establish transfers were otherwise than by sale. Without Form-F, movement is deemed inter-state sale under deeming fiction. The tribunal required Form-F for depot/branch transfers but allowed case-by-case consideration for medical representative transfers where Form-F is impractical. Case-Laws VAT / Sales Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765592