https://www.taxtmi.com/caselaws?id=160723 The disputed goods were claimed to have been received from an outside-State principal on commission basis and returned after rejection by the ultimate purchaser, so the question was whether the transaction could be treated as an inter-State sale. The existing record was found insufficient to conclusively prove the return of goods, but the prior conclusion was not accepted because the evidentiary position required further examination. The assessee was allowed to place additional materials, and the matter was remitted to the assessing officer for fresh consideration with the issue left open for re-determination. en-us Fri, 26 Nov 1999 00:00:00 +0530 Mon, 23 Dec 2013 17:17:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160723 The disputed goods were claimed to have been received from an outside-State principal on commission basis and returned after rejection by the ultimate purchaser, so the question was whether the transaction could be treated as an inter-State sale. The existing record was found insufficient to conclusively prove the return of goods, but the prior conclusion was not accepted because the evidentiary position required further examination. The assessee was allowed to place additional materials, and the matter was remitted to the assessing officer for fresh consideration with the issue left open for re-determination. Case-Laws VAT and Sales Tax Fri, 26 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160723