https://www.taxtmi.com/caselaws?id=161269 Direct movement of goods from consignors to a Goa dealer under a commission arrangement, supported by declaration forms, check-post records and stock entries, was treated as insufficient to show an inter-State sale by the assessee; on that footing, no liability arose under the Central Sales Tax Act. On the trade tax issue, the Tribunal's factual findings were held to be evidence-based and not perverse, and adverse statements could not be used without cross-examination. The statutory scheme of section 3-D also placed liability on the selling dealer in the relevant circumstances, not on the assessee as the alleged first purchaser. The revisions therefore failed. en-us Thu, 12 Sep 2002 00:00:00 +0530 Sat, 11 Jan 2014 12:43:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161269 Direct movement of goods from consignors to a Goa dealer under a commission arrangement, supported by declaration forms, check-post records and stock entries, was treated as insufficient to show an inter-State sale by the assessee; on that footing, no liability arose under the Central Sales Tax Act. On the trade tax issue, the Tribunal's factual findings were held to be evidence-based and not perverse, and adverse statements could not be used without cross-examination. The statutory scheme of section 3-D also placed liability on the selling dealer in the relevant circumstances, not on the assessee as the alleged first purchaser. The revisions therefore failed. Case-Laws VAT and Sales Tax Thu, 12 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161269