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2017 (9) TMI 395 - HC - VAT and Sales TaxBranch Transfers - Form-F - Whether under the facts and circumstances, the learned Tribunal erred in allowing the production of F-Forms without insisting the production of evidence? - Held that: - If apart from non furnishing of F forms, the Assessing Officer had disputed about the movement of goods, the transactions could not have been taxed as inter-State sales. If the department was aggrieved by the same, it was open for the department to challenge the same before the first appellate authority. Not having done so, the department cannot reverse the situation - appeal dismissed.
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