Consignment sale evidence prevailed over inter-State sale treatment, and writ interference was refused on concurrent factual findings.

Production of Form F and supporting records such as stock statements, sale bills and the agent's accounts was sufficient to sustain the claim of consignment sale, and the mere prompt sale of goods after arrival in another State did not, by itself, convert the transfer into an inter-State sale. Under the Central Sales Tax framework, the declaration must be proved true, but once accepted with no contrary incriminating evidence, the turnover cannot be taxed as inter-State sales on conjecture. The High Court also declined writ interference with concurrent factual findings, since there was no perversity or record-based error.

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Issues: Whether the turnover in question represented a consignment sale or an inter-State sale, and whether the High Court should interfere under writ jurisdiction with the concurrent factual findings of the authorities.

Analysis: The assessee had produced the statutory documents required to support the claim of consignment sale, including Form F declaration and connected records such as pattials, stock statements, sale bills and the agent's accounts. The authorities below had not rejected those materials on any valid evidentiary basis, and the mere circumstance that goods were sold soon after arrival in the other State was held insufficient to convert a stock transfer into an inter-State sale. Under section 6A of the Central Sales Tax Act, 1956, the assessee must establish the truth of the declaration, but once the declaration and supporting material are accepted and no contrary incriminating evidence exists, the turnover cannot be treated as inter-State sales on conjecture. The Court also held that, in writ jurisdiction under article 226 of the Constitution of India, it would not reappreciate factual findings unless they were perverse or unsupported by record.

Conclusion: The transaction was a stock transfer / consignment sale and not an inter-State sale, and no interference was warranted with the factual findings of the authorities below.

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