https://www.taxtmi.com/caselaws?id=149932 Despatch of goods on consignment basis for sale outside the State was held to amount to a sale for sales tax purposes where the transaction involved transfer of property in goods for consideration. The Court rejected the contrary view that no sale existed merely because the goods were sent through commission agents, and treated the pleadings and assessment record as showing a consistent position that the goods were despatched for sale. The assessment based on the opposite assumption could not stand, and the assessee was entitled to consequential refund of tax deposited. en-us Tue, 22 Dec 1970 00:00:00 +0530 Mon, 06 May 2013 14:04:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149932 Despatch of goods on consignment basis for sale outside the State was held to amount to a sale for sales tax purposes where the transaction involved transfer of property in goods for consideration. The Court rejected the contrary view that no sale existed merely because the goods were sent through commission agents, and treated the pleadings and assessment record as showing a consistent position that the goods were despatched for sale. The assessment based on the opposite assumption could not stand, and the assessee was entitled to consequential refund of tax deposited. Case-Laws VAT and Sales Tax Tue, 22 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149932