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2022 (11) TMI 147 - MADRAS HIGH COURTExemption of turnover - movement of goods otherwise than by way of sale to a consignment agent of the petitioner - Form-F filed before the second respondent along with sale list - second respondent refused to accept the claim, stating merely on the strength of Form-F and sale list, such inference cannot be made - HELD THAT:- The provisions of Section 6-A of the Central Sales Tax Act,1956, and Rule 4 (3-A) of the Central Sale Tax (Tamil Nadu) Rules, 1957 is perused. The Division Bench of this Court in A DHANDAPANI VERSUS STATE OF TAMIL NADU AND ANOTHER [1994 (9) TMI 326 - MADRAS HIGH COURT] has laid down that the requirement to discharge the burden to prove. The petitioner has not satisfied the requirement, as laid down in the above decision, regarding the discharge of burden to prove - That apart, the scope of revision under Article 226 of the Constitution of India is confined only to the decision making process and not the decision per se. There are no error in the procedure adopted by the first respondent Tribunal while allowing the State's Appeal - this Writ Petition is devoid of merit and is dismissed.
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