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2009 (11) TMI 827 - GUJARAT HIGH COURTVires of section 6A - form F - deemed inter-State sale - claim of petitioner is that the assessee should not be held liable for want of form F, if on the basis of other evidence in this regard, he is in a position to prove that the transaction in question is not inter-State sale, but it is only a transaction of consignment - Held that: - this court is of the view that it is open for the petitioner to agitate this issue before the pending proceedings and establish its claim in absence of form F while leading other evidence to the effect that the transaction in question is not an inter-State sale, but it is merely a consignment - petition allowed by way of remand.
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