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Dealers Must Prove Stock Transfers Aren't Sales; Form 'F' Alone Isn't Enough for Tax Exemption.

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Full Text of the Document

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....Levy of Tax - Stock Transfer of Goods - the Form 'F' would not be considered conclusive proof of Stock Transfer - the burden to prove that the transaction was of transfer of goods otherwise than by way of Sale was on the Revisionist-dealer.....

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