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VAT - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Stock Transfer - When F-Forms are supplied and the consignor is ...


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

August 1, 2018

Case Laws     VAT and Sales Tax     HC

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.

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