https://www.taxtmi.com/caselaws?id=472370 Section 6A of the Central Sales Tax Act places the burden on a dealer to establish that inter-State movement occurred otherwise than by sale. Before mandatory Form F declarations took effect on 11 May 2002, that burden could be discharged through Form F or other available evidence. Verification under Section 6A(2) is limited to declaration particulars; unsupported presumptions, common parties, or an alleged common modus cannot establish disguised inter-State sales. Inspection material confined to an earlier period cannot support disallowance for subsequent transfers where no further records were sought and depot receipts were treated as stock transfers and taxed locally. en-us Mon, 02 Sep 2024 00:00:00 +0530 Fri, 09 Oct 2026 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=472370 Section 6A of the Central Sales Tax Act places the burden on a dealer to establish that inter-State movement occurred otherwise than by sale. Before mandatory Form F declarations took effect on 11 May 2002, that burden could be discharged through Form F or other available evidence. Verification under Section 6A(2) is limited to declaration particulars; unsupported presumptions, common parties, or an alleged common modus cannot establish disguised inter-State sales. Inspection material confined to an earlier period cannot support disallowance for subsequent transfers where no further records were sought and depot receipts were treated as stock transfers and taxed locally. Case-Laws VAT / Sales Tax Mon, 02 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=472370