https://www.taxtmi.com/caselaws?id=164020 Goods moved to a commission agent under a genuine agency arrangement were treated as a stock transfer, not an inter-State sale. The Court noted that the recipient was appointed as a commission agent for sale of the goods and that the arrangement was undisputed. Advance payment of part of the price did not change the character of the transaction or by itself prove a concluded contract of sale; at most, it operated as security. The Tribunal's finding that the dispatch was by way of stock transfer for sale through a consignment agent was therefore upheld, and the revision failed. en-us Mon, 22 Jan 2007 00:00:00 +0530 Wed, 16 Apr 2014 14:06:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164020 Goods moved to a commission agent under a genuine agency arrangement were treated as a stock transfer, not an inter-State sale. The Court noted that the recipient was appointed as a commission agent for sale of the goods and that the arrangement was undisputed. Advance payment of part of the price did not change the character of the transaction or by itself prove a concluded contract of sale; at most, it operated as security. The Tribunal's finding that the dispatch was by way of stock transfer for sale through a consignment agent was therefore upheld, and the revision failed. Case-Laws VAT and Sales Tax Mon, 22 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164020