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2017 (3) TMI 4 - HC - VAT and Sales TaxNatural justice - Whether the learned tribunal was right in law in rejecting the claim of consignment sales outside the State without considering the supporting proofs and evidences produced by the appellants? - Held that: - As per section 6A of the CST Act, the burden is upon the dealer to prove by producing evidence / prescribed particulars in the prescribed Form obtained from the appropriate authority (F Form), if the dealer claims that he is not liable to pay tax under CST Act. The dealer did produce F-Forms containing prescribed particulars. However, on inquiry it was found by the Sales Tax Officer that F-Forms produced by the dealer were fake and forged one. Therefore, the dealer could not prove and/or substantiate that on the transactions in question the dealer is not liable to pay CST and/or could not prove that the transactions were not inter-State sale - it cannot be said that the authorities below have committed any error which calls for interference of this Court in excise of the appellate jurisdiction - appeal dismissed - decided against appellant.
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