Inter-State sales claim fails where supporting evidence and statutory compliance are not proved, so demand restoration stands.

A claim that disputed sales were inter-State or consignment sales failed because the assessee did not appear before the assessing authority, did not produce account books, and did not file the required supporting forms or particulars. The authorities held that CST benefit cannot be allowed on forms alone unless the underlying factual and statutory conditions are proved. On those factual findings, the Tribunal's order restoring the tax demand was upheld, and no substantial question of law arose to justify interference.

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Issues: Whether the Tribunal was justified in restoring the tax demand and rejecting the assessee's claim of inter-State or consignment sales where the assessee failed to appear before the assessing authority and did not produce the required evidence or forms.

Analysis: The assessment proceeded ex parte after repeated opportunities went unutilised. The authorities found that the assessee did not produce the account books and necessary forms to establish that the disputed sales were outside the State. The claimed benefit under the Central Sales Tax regime was not available merely on the basis of forms when the other required conditions and supporting particulars were not established. The findings were based on verification and appreciation of record, and no debatable legal issue arose from those factual determinations.

Conclusion: The Tribunal's order restoring the demand was upheld and no interference was warranted.

Final Conclusion: The appeal failed because the disputed turnover was not proved to be eligible for interstate or consignment treatment and the case did not give rise to any substantial question of law.

Ratio Decidendi: A party claiming the benefit of inter-State or consignment sales must substantiate the claim with the requisite evidence and statutory compliance, and concurrent factual findings on such matters do not ordinarily raise a substantial question of law.

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