https://www.taxtmi.com/caselaws?id=164694 Form F declarations and supporting records established that the goods were moved to the Kerala agent under consignment arrangements, so exemption could not be denied as direct or inter-State sales on mere suspicion. The revisional authority relied on surmises about godowns and the agents' role in tender proceedings, but no material showed a direct sale or an implied agreement with the ultimate purchaser. The absence of evidentiary basis made the revisional order unsustainable, and the appellate order granting relief to the assessee was restored. en-us Thu, 03 Dec 2009 00:00:00 +0530 Tue, 21 Oct 2014 09:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164694 Form F declarations and supporting records established that the goods were moved to the Kerala agent under consignment arrangements, so exemption could not be denied as direct or inter-State sales on mere suspicion. The revisional authority relied on surmises about godowns and the agents' role in tender proceedings, but no material showed a direct sale or an implied agreement with the ultimate purchaser. The absence of evidentiary basis made the revisional order unsustainable, and the appellate order granting relief to the assessee was restored. Case-Laws VAT and Sales Tax Thu, 03 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164694