https://www.taxtmi.com/caselaws?id=770124 A consignment movement cannot be treated as an inter-State sale merely because goods were sold on the day of arrival, payment was received in advance, or invoices matched the assessee's receipts. Where the agency relationship and transfer of goods as consignments were undisputed, those circumstances alone were insufficient to prove a pre-existing contract of sale or defeat exemption under Section 6A of the Central Sales Tax Act, 1956. The factual findings relied on by the authorities were also inconsistent with binding precedents and lacked a legally tenable basis in writ jurisdiction. The denial of exemption was therefore unsustainable, and the assessee succeeded. en-us Thu, 24 Apr 2025 00:00:00 +0530 Wed, 07 May 2025 09:18:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=770124 A consignment movement cannot be treated as an inter-State sale merely because goods were sold on the day of arrival, payment was received in advance, or invoices matched the assessee's receipts. Where the agency relationship and transfer of goods as consignments were undisputed, those circumstances alone were insufficient to prove a pre-existing contract of sale or defeat exemption under Section 6A of the Central Sales Tax Act, 1956. The factual findings relied on by the authorities were also inconsistent with binding precedents and lacked a legally tenable basis in writ jurisdiction. The denial of exemption was therefore unsustainable, and the assessee succeeded. Case-Laws VAT / Sales Tax Thu, 24 Apr 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=770124