Inter-State sales finding set aside where authorities failed to consider agency records, declarations and account statements before remand.

A revisional order treating the movement of goods as inter-State sales was set aside because the authority had not properly considered the assessee's contemporaneous evidence. The assessee relied on an agency agreement, account statements and statutory declarations to show that the goods were sent to consignment agents, but the revisional authority focused only on two slips said to indicate prior orders and failed to discuss the remaining documents or their genuineness. The matter was remanded to the Joint Commissioner for fresh consideration of all material on record in accordance with law.

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Issues: Whether the revisional order treating the movement of goods as inter-State sales could be sustained when the material documents relied upon by the assessee were not considered.

Analysis: The assessee had produced contemporaneous documents, including the agency agreement, account statements, and statutory declarations, to support its case that the goods were sent to consignment agents. The revisional authority relied only on two slips said to indicate prior orders and did not discuss the remaining documents or their genuineness. The order was therefore found to have been made without proper consideration of the relevant material on record.

Conclusion: The impugned order was set aside and the matter was remanded to the Joint Commissioner for fresh consideration of all documents in accordance with law.

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