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2009 (12) TMI 889 - MADRAS HIGH COURTWhether the transactions involved are consignment sales? Held that:- A reading of the order passed by the Tribunal would show that the assessee has produced records to show that the goods have been sent to the other State agents and commissions have been paid. The assessee also filed a declaration under form F. It is not the case of the Revenue that the information given under form F is not true. It is also seen that the agents have paid the local tax in the other State and the goods were neither manufactured according to the specifications of a particular goods nor they were meant for a particular customer. The assessee in the present case has produced all the material evidence to satisfy that the transactions were consignment sales. Non-production of the records as required by the assessing officer cannot be a ground to draw adverse inference against the assessee. Appeal dismissed.
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