https://www.taxtmi.com/caselaws?id=164656 A transaction may be treated as a sale where the assessee fails to prove that goods were supplied on approval basis and later rejected by the purchaser. The absence of account books, correspondence, defect details, or movement records for returned goods weakened the approval-and-rejection plea, while receipt of 95% of the price and dispatch of goods from Uttar Pradesh to Gujarat supported sale treatment. A finding that the goods were not in a deliverable state could not stand without supporting material. The appellate authority also had to meet the reasons recorded by the authority below before reversing its conclusion; failure to do so rendered the order unsustainable. en-us Mon, 30 Jun 2008 00:00:00 +0530 Fri, 05 Dec 2014 16:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164656 A transaction may be treated as a sale where the assessee fails to prove that goods were supplied on approval basis and later rejected by the purchaser. The absence of account books, correspondence, defect details, or movement records for returned goods weakened the approval-and-rejection plea, while receipt of 95% of the price and dispatch of goods from Uttar Pradesh to Gujarat supported sale treatment. A finding that the goods were not in a deliverable state could not stand without supporting material. The appellate authority also had to meet the reasons recorded by the authority below before reversing its conclusion; failure to do so rendered the order unsustainable. Case-Laws VAT and Sales Tax Mon, 30 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164656