Disputed turnover classification requires verification of material documents; assessment was remanded for fresh consideration of sales nature.

Where material documents relied upon by the assessee were not examined by the assessing officer or revisional authority, the classification of disputed turnover as inter-State sales could not be sustained. The court noted that form F and other contemporaneous records had been produced and considered at appellate stage, but not properly dealt with in the earlier assessment process. Fresh scrutiny of those documents was therefore necessary, and the revisional order was set aside with a remand to the assessing officer for reconsideration of the turnover in accordance with law after allowing production of relevant records.

---

---

Issues: Whether the disputed turnover was liable to be treated as inter-State sales or as consignment sales, and whether the assessment order required remand for fresh examination of the materials produced by the assessee.

Analysis: The assessee had produced documentary materials, including form F for part of the turnover and other contemporaneous records relied upon before the appellate authority. Those materials had been considered by the Appellate Assistant Commissioner, but neither the assessing officer nor the revisional authority dealt with them. In these circumstances, the finding that the turnover represented inter-State sales could not be sustained without examination of the relevant documents. A fresh scrutiny by the assessing officer was therefore necessary.

Conclusion: The revisional order was set aside and the matter was remanded to the assessing officer for fresh consideration of the disputed turnover in accordance with law, after permitting the assessee to produce the relevant documents.

Final Conclusion: The assessee obtained relief by securing remand of the assessment for reconsideration of the disputed turnover, and the earlier revisional determination was not allowed to stand.

Ratio Decidendi: Where material documents relied upon by the assessee are not considered in determining the nature of a disputed turnover, the assessment cannot be sustained without fresh verification and remand is warranted.

---