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2016 (7) TMI 856 - HC - VAT and Sales TaxInterstate sale or stock transfer - Claim for exemption on consignment sale and stock transfer - though it is supported by Form F Declarations, the claim was found not in order for the reason that the goods have been sold on the very next day and therefore, the first respondent proceeded to disbelieve the transaction as one between principal and agent, but as a transaction between a seller and a buyer - Held that:- the first respondent has not conducted the enquiry as required to be done and as explained by the Hon'ble Division Bench of this Court in the decision in [1994 (9) TMI 326 - MADRAS HIGH COURT]. Therefore, on this ground, the impugned order is liable to be set aside. - Matter remanded back.
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