https://www.taxtmi.com/caselaws?id=153926 Goods dispatched on consignment are not sales in the ordinary sense, but the proviso was held applicable where foodgrains and oil-seeds were purchased against a registration certificate without payment of purchase tax and later sent outside the State in a manner inconsistent with that tax-free facility. The court treated the subsequent consignment transfers as an attempted tax avoidance device, bringing the purchases within the second proviso to Section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948. The assessment was upheld and the challenge failed. en-us Tue, 19 Jan 1982 00:00:00 +0530 Thu, 01 Aug 2013 16:44:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153926 Goods dispatched on consignment are not sales in the ordinary sense, but the proviso was held applicable where foodgrains and oil-seeds were purchased against a registration certificate without payment of purchase tax and later sent outside the State in a manner inconsistent with that tax-free facility. The court treated the subsequent consignment transfers as an attempted tax avoidance device, bringing the purchases within the second proviso to Section 5(2)(a)(ii) of the Punjab General Sales Tax Act, 1948. The assessment was upheld and the challenge failed. Case-Laws VAT and Sales Tax Tue, 19 Jan 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153926