https://www.taxtmi.com/caselaws?id=159095 A revisional order treating the movement of goods as inter-State sales was set aside because the authority had not properly considered the assessee's contemporaneous evidence. The assessee relied on an agency agreement, account statements and statutory declarations to show that the goods were sent to consignment agents, but the revisional authority focused only on two slips said to indicate prior orders and failed to discuss the remaining documents or their genuineness. The matter was remanded to the Joint Commissioner for fresh consideration of all material on record in accordance with law. en-us Tue, 02 Sep 1997 00:00:00 +0530 Fri, 15 Nov 2013 15:34:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159095 A revisional order treating the movement of goods as inter-State sales was set aside because the authority had not properly considered the assessee's contemporaneous evidence. The assessee relied on an agency agreement, account statements and statutory declarations to show that the goods were sent to consignment agents, but the revisional authority focused only on two slips said to indicate prior orders and failed to discuss the remaining documents or their genuineness. The matter was remanded to the Joint Commissioner for fresh consideration of all material on record in accordance with law. Case-Laws VAT and Sales Tax Tue, 02 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159095