https://www.taxtmi.com/caselaws?id=157805 Transfer of tea goods from Ahmedabad to Pilibhanga was treated as a consignment transaction, not a sale under the Rajasthan Sales Tax Act, 1954, because the transport receipts, pro forma invoices, and unrebutted affidavit indicated dispatch on commission basis. The absence of a regular invoice or cash memo was consistent with consignment, and the record did not prove an outright sale by the Ahmedabad firms to the petitioner. As the sale finding formed the basis of the penalty, the penalty under section 22A(7) was unsustainable. en-us Thu, 15 Dec 1994 00:00:00 +0530 Thu, 10 Oct 2013 17:47:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157805 Transfer of tea goods from Ahmedabad to Pilibhanga was treated as a consignment transaction, not a sale under the Rajasthan Sales Tax Act, 1954, because the transport receipts, pro forma invoices, and unrebutted affidavit indicated dispatch on commission basis. The absence of a regular invoice or cash memo was consistent with consignment, and the record did not prove an outright sale by the Ahmedabad firms to the petitioner. As the sale finding formed the basis of the penalty, the penalty under section 22A(7) was unsustainable. Case-Laws VAT and Sales Tax Thu, 15 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157805