https://www.taxtmi.com/caselaws?id=406297 The article explains that movement of goods between States is treated as an inter-State sale only where the sale contract occasions that movement; where the goods are sent under a consignment or agency arrangement, Section 6-A of the Central Sales Tax Act applies instead. On the facts discussed, the first appellate authority accepted agreements, Form-F declarations, stock and dispatch records, broker correspondence, and payment patterns to find that the goods remained the dealer's property until sale and that the broker acted only as a liaison. The Tribunal could not disregard those binding factual findings and treat the turnover as an outright inter-State sale merely on inspection materials and statements. 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 The article explains that movement of goods between States is treated as an inter-State sale only where the sale contract occasions that movement; where the goods are sent under a consignment or agency arrangement, Section 6-A of the Central Sales Tax Act applies instead. On the facts discussed, the first appellate authority accepted agreements, Form-F declarations, stock and dispatch records, broker correspondence, and payment patterns to find that the goods remained the dealer's property until sale and that the broker acted only as a liaison. The Tribunal could not disregard those binding factual findings and treat the turnover as an outright inter-State sale merely on inspection materials and statements. Case-Laws VAT and Sales Tax Thu, 25 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=406297