https://www.taxtmi.com/caselaws?id=164484 Production of Form F and supporting records such as stock statements, sale bills and the agent's accounts was sufficient to sustain the claim of consignment sale, and the mere prompt sale of goods after arrival in another State did not, by itself, convert the transfer into an inter-State sale. Under the Central Sales Tax framework, the declaration must be proved true, but once accepted with no contrary incriminating evidence, the turnover cannot be taxed as inter-State sales on conjecture. The High Court also declined writ interference with concurrent factual findings, since there was no perversity or record-based error. en-us Tue, 17 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164484 Production of Form F and supporting records such as stock statements, sale bills and the agent's accounts was sufficient to sustain the claim of consignment sale, and the mere prompt sale of goods after arrival in another State did not, by itself, convert the transfer into an inter-State sale. Under the Central Sales Tax framework, the declaration must be proved true, but once accepted with no contrary incriminating evidence, the turnover cannot be taxed as inter-State sales on conjecture. The High Court also declined writ interference with concurrent factual findings, since there was no perversity or record-based error. Case-Laws VAT and Sales Tax Tue, 17 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164484