Case Law Analysis
|Delhi High Court
Consignment Sales Not Reclasifiable as Inter-State Sales Without Valid Form F or Post-01.08.1995 Agreement: CSTAT
The Central Sales Tax Appellate Tribunal ruled that pre-agreement conduct cannot override statutory requirements for tax classification; only Form F compliance and agreements executed after August 1, 1995, determine whether a transaction qualifies as consignment or inter-state sale. This clarifies a critical compliance threshold for manufacturers and traders dealing with multi-state stock transfers under the CST Act.