TMI Blog2019 (1) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... - Held that:- The transaction was at a time when there was a single point levy of tax and there could not be a sale price fixed lower to that shown in the stock transfer forms. In such circumstances, the question is answered against the assessee and in favour of the revenue. Whether the Tribunal was correct in having rejected the proof produced by the assessee showing stock transfer, for reason ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... atory in the said year, the same having been made so from February 2002 onwards. But that is of no consequence, when the movement of goods by other mode of evidence has not been proved. The position is not different insofar as the proof required for the movement of goods. Revision dismissed - decided against assessee. - ST. Rev. No. 191 of 2008 - - - Dated:- 30-11-2018 - MR K. VINOD CHANDRAN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment to prove the movement of the goods from one State to another and F form was not mandatory ? 2. As to the first question it stands answered in STRev.No.306/2008 (M/s.Group Pharmaceuticals Ltd., v. State of Kerala) by a Division Bench judgment dated 18.11.2008. Therein also, the Head Office at Mumbai was transferring goods to its branch at Cochin. The value of the goods was found to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessing Officer itself was that the transfer invoices, copy of Form 27B declaration and the communications issued to the check post are available with the assessee. However, these are all documents generated by the assessee and this alone without a proper authentication of the same by the Department or by seal of the check post authorities can be relied on to prove the movement of goods. We notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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