https://www.taxtmi.com/caselaws?id=164291 Consignment sale treatment was upheld where the assessee produced the register, written contract and Form F showing agent-wise particulars of the goods, and the requirements under rule 4(3A) of the Central Sales Tax (Tamil Nadu) Rules and rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules were complied with. The absence of a return-of-goods clause in the agency agreement, or non-production of an authorisation letter, did not by itself dislodge the claim. Once the prescribed particulars were furnished and accepted as genuine, the authority could not go beyond the statutory framework or recharacterise the transactions as local sales on extraneous considerations. en-us Wed, 02 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 09:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164291 Consignment sale treatment was upheld where the assessee produced the register, written contract and Form F showing agent-wise particulars of the goods, and the requirements under rule 4(3A) of the Central Sales Tax (Tamil Nadu) Rules and rule 12(5) of the Central Sales Tax (Registration and Turnover) Rules were complied with. The absence of a return-of-goods clause in the agency agreement, or non-production of an authorisation letter, did not by itself dislodge the claim. Once the prescribed particulars were furnished and accepted as genuine, the authority could not go beyond the statutory framework or recharacterise the transactions as local sales on extraneous considerations. Case-Laws VAT and Sales Tax Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164291