https://www.taxtmi.com/caselaws?id=406297 Consignment sales or branch transfers under the Central Sales Tax framework depend on whether inter-State movement is occasioned by a contract of sale or occurs under an agency or consignment arrangement. Agreements, Form-F declarations, stock and dispatch records, broker correspondence, payment patterns, and differences between instructions, dispatches, and realisations support classification as consignment transfers where the dealer retains ownership until onward sale and the broker acts only as a liaison. Unchallenged appellate findings on the broker's role and transaction character remain binding. Inspection materials and statements alone do not justify treating such transfers as outright inter-State sales where the evidentiary appraisal supports consignment treatment. en-us Thu, 25 Mar 2021 00:00:00 +0530 Fri, 09 Apr 2021 22:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=406297 Consignment sales or branch transfers under the Central Sales Tax framework depend on whether inter-State movement is occasioned by a contract of sale or occurs under an agency or consignment arrangement. Agreements, Form-F declarations, stock and dispatch records, broker correspondence, payment patterns, and differences between instructions, dispatches, and realisations support classification as consignment transfers where the dealer retains ownership until onward sale and the broker acts only as a liaison. Unchallenged appellate findings on the broker's role and transaction character remain binding. Inspection materials and statements alone do not justify treating such transfers as outright inter-State sales where the evidentiary appraisal supports consignment treatment. Case-Laws VAT and Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406297