Consignors Must Prove Goods Transport: F-Forms Alone Insufficient for Inter-State Transfers; Assessee Holds Proof Responsibility.

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Full Text of the Document

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....Stock Transfer - When F-Forms are supplied and the consignor is asked to prove the transport of goods, it is the duty of the assessee to establish such transport, since F-Form is only one mode of evidence to establish the inter-State transfer of goods on consignment.....