https://www.taxtmi.com/caselaws?id=443882 A claim that disputed sales were inter-State or consignment sales failed because the assessee did not appear before the assessing authority, did not produce account books, and did not file the required supporting forms or particulars. The authorities held that CST benefit cannot be allowed on forms alone unless the underlying factual and statutory conditions are proved. On those factual findings, the Tribunal's order restoring the tax demand was upheld, and no substantial question of law arose to justify interference. en-us Thu, 14 Sep 2023 00:00:00 +0530 Thu, 05 Oct 2023 07:42:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443882 A claim that disputed sales were inter-State or consignment sales failed because the assessee did not appear before the assessing authority, did not produce account books, and did not file the required supporting forms or particulars. The authorities held that CST benefit cannot be allowed on forms alone unless the underlying factual and statutory conditions are proved. On those factual findings, the Tribunal's order restoring the tax demand was upheld, and no substantial question of law arose to justify interference. Case-Laws VAT and Sales Tax Thu, 14 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443882