https://www.taxtmi.com/caselaws?id=164691 Goods dispatched to out-of-State agents, with commission paid and Form F filed without challenge to its genuineness, were treated as consignment sales rather than inter-State sales. The Madras HC held that mere receipt of the invoice amount did not by itself convert the dealings into inter-State sales. It also held that rule 4(3)(a) of the Central Sales Tax (Tamil Nadu) Rules was directory, so non-production of certain documents could not alone justify an adverse inference. The absence of an express clause requiring return of unsold goods was likewise not mandatory and did not alter the character of the transactions. en-us Thu, 03 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 09:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164691 Goods dispatched to out-of-State agents, with commission paid and Form F filed without challenge to its genuineness, were treated as consignment sales rather than inter-State sales. The Madras HC held that mere receipt of the invoice amount did not by itself convert the dealings into inter-State sales. It also held that rule 4(3)(a) of the Central Sales Tax (Tamil Nadu) Rules was directory, so non-production of certain documents could not alone justify an adverse inference. The absence of an express clause requiring return of unsold goods was likewise not mandatory and did not alter the character of the transactions. Case-Laws VAT and Sales Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164691