https://www.taxtmi.com/caselaws?id=359715 Form F declarations and transport records supported the movement of goods under consignment, and exemption could not be denied merely because the out-of-State agent later converted the ingots into CTD bars and sold them. The governing provisions required proof of dispatch on consignment, not proof that the agent sold the goods in the same form or that tax was paid in the other State, unless the statute specifically imposed that requirement. Once the consignment exemption was accepted, the consequential penalty under the Central Sales Tax Act and the Tamil Nadu General Sales Tax Act had no independent and was deleted. en-us Mon, 05 Feb 2018 00:00:00 +0530 Fri, 04 May 2018 11:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=359715 Form F declarations and transport records supported the movement of goods under consignment, and exemption could not be denied merely because the out-of-State agent later converted the ingots into CTD bars and sold them. The governing provisions required proof of dispatch on consignment, not proof that the agent sold the goods in the same form or that tax was paid in the other State, unless the statute specifically imposed that requirement. Once the consignment exemption was accepted, the consequential penalty under the Central Sales Tax Act and the Tamil Nadu General Sales Tax Act had no independent and was deleted. Case-Laws VAT and Sales Tax Mon, 05 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=359715