Declaration Form 'F' Supports Tax-Free Branch Transfers Under Central Sales Tax Act, 1956.

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Full Text of the Document

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....Branch transfers or stock transfers - The stipulations made in the declaration form ‘F’ are nothing but giving particulars of the relevant document in support of branch transfers or stock transfers made by the assessee from one branch to another or from its one unit to another. Such transactions obviously do not attract sales tax liability under the provisions of CST Act, 1956.....