1987 (3) TMI 110

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..... Rajaram Agarwal, Senior Advocate (Sunil K. Jain and Vijay Hansaria, Advocates, with him), for the appellant. ORDER Special leave granted. Heard both the sides. We allow this appeal solely on the ground that the statement of Banke Lal which was not tested by cross-examination was used in order to reach the conclusion that the transaction was an inter-State sale. We are told that Banke La .....

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..... actory on consignment basis, if any, as alleged. The bijaks or bills could have clinched the issue but, they have not been produced on the plea that they are no more available as Sri Banke Lal has himself expired. Thus the primary evidence which was very relevant to decide whether the goods sent by the Hapur party to M/s. D. P. Paint Mart of Delhi were for sale on consignment basis and whether M .....

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