https://www.taxtmi.com/caselaws?id=778663 CESTAT New Delhi - AT dismissed the appeal and upheld the tribunal order denying the appellant's stock-transfer claim for AYs 1994-95 and 1995-96. Karnataka HC precedent requires the assessing authority to verify Form F particulars and may call books and records; the burden to prove branch transfer rests on the assessee. Allahabad HC precedent confirms Form F is not conclusive. Here goods were manufactured on branch orders and collected/despatched by branches to customers, constituting inter-state sales, not stock transfers. en-us Tue, 16 Sep 2025 00:00:00 +0530 Tue, 16 Sep 2025 17:12:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=778663 CESTAT New Delhi - AT dismissed the appeal and upheld the tribunal order denying the appellant's stock-transfer claim for AYs 1994-95 and 1995-96. Karnataka HC precedent requires the assessing authority to verify Form F particulars and may call books and records; the burden to prove branch transfer rests on the assessee. Allahabad HC precedent confirms Form F is not conclusive. Here goods were manufactured on branch orders and collected/despatched by branches to customers, constituting inter-state sales, not stock transfers. Case-Laws VAT / Sales Tax Tue, 16 Sep 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=778663