https://www.taxtmi.com/caselaws?id=345351 Documentary evidence can establish that goods moved to another State under a consignment arrangement rather than as local sales, even where advance deposits are taken and the commission agent bears sale-related risk. Consignment agreements, lorry receipts, sale notes, form F, and the agents' books may together prove inter-State movement and sales through commission agents, supporting exemption under section 6A of the Central Sales Tax Act, 1956. Unsubstantiated transporter statements cannot displace such evidence when not supplied to the assessee and not tested through cross-examination. A belated objection that form F declarations were defective is not ordinarily entertained after significant delay. en-us Tue, 11 Jul 2017 00:00:00 +0530 Wed, 28 Mar 2018 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345351 Documentary evidence can establish that goods moved to another State under a consignment arrangement rather than as local sales, even where advance deposits are taken and the commission agent bears sale-related risk. Consignment agreements, lorry receipts, sale notes, form F, and the agents' books may together prove inter-State movement and sales through commission agents, supporting exemption under section 6A of the Central Sales Tax Act, 1956. Unsubstantiated transporter statements cannot displace such evidence when not supplied to the assessee and not tested through cross-examination. A belated objection that form F declarations were defective is not ordinarily entertained after significant delay. Case-Laws VAT and Sales Tax Tue, 11 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345351