https://www.taxtmi.com/caselaws?id=160787 Inter-State sale turnover of groundnut was held taxable under the Central Sales Tax Act because the assessee failed to produce the prescribed C forms and adduce material evidence to prove commission-agent status for an agriculturist. The concurrent factual findings rejected the claim for exemption or concessional treatment, and the explanation that books were seized by the income-tax department did not account for the prolonged absence of supporting records or forms. The penalty was also sustained. In revision, no debatable question of law arose, so the factual and tax findings were left undisturbed. en-us Thu, 04 Jul 2002 00:00:00 +0530 Tue, 24 Dec 2013 16:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160787 Inter-State sale turnover of groundnut was held taxable under the Central Sales Tax Act because the assessee failed to produce the prescribed C forms and adduce material evidence to prove commission-agent status for an agriculturist. The concurrent factual findings rejected the claim for exemption or concessional treatment, and the explanation that books were seized by the income-tax department did not account for the prolonged absence of supporting records or forms. The penalty was also sustained. In revision, no debatable question of law arose, so the factual and tax findings were left undisturbed. Case-Laws VAT and Sales Tax Thu, 04 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160787