https://www.taxtmi.com/caselaws?id=358097 Under the Tamil Nadu Additional Sales Tax Act, principal-agent consignment sales are aggregated with the principal's taxable turnover for determining liability, and additional sales tax applies when the statutory threshold is crossed. To avoid liability, the assessee had to produce valid official certificates or equally reliable proof showing that the principals' turnover already included the relevant sales and that the tax had been paid. The Tribunal found the letters produced were not dependable evidence, and there was no perversity in that factual assessment. The revision was therefore rejected and the Tribunal's finding of liability was upheld. en-us Thu, 15 Feb 2018 00:00:00 +0530 Fri, 06 Apr 2018 07:43:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358097 Under the Tamil Nadu Additional Sales Tax Act, principal-agent consignment sales are aggregated with the principal's taxable turnover for determining liability, and additional sales tax applies when the statutory threshold is crossed. To avoid liability, the assessee had to produce valid official certificates or equally reliable proof showing that the principals' turnover already included the relevant sales and that the tax had been paid. The Tribunal found the letters produced were not dependable evidence, and there was no perversity in that factual assessment. The revision was therefore rejected and the Tribunal's finding of liability was upheld. Case-Laws VAT and Sales Tax Thu, 15 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358097