https://www.taxtmi.com/caselaws?id=792726 For post-agreement transactions, the nature of movement of goods must be determined from the governing agreement and contemporaneous evidence for the relevant period; pre-period material cannot by itself convert a consignment arrangement into an inter-State sale. Applying Section 3(a) and Section 6A of the Central Sales Tax Act, the agreement showed that the goods were consigned to agents, remained the principal's property until sale, and were to be treated as consignment transactions, so the turnover was not inter-State sales. Once that characterisation failed, the higher penalty resting on it also fell, while the reduced penalty sustained by the first appellate authority remained undisturbed. en-us Tue, 02 Jun 2026 00:00:00 +0530 Wed, 03 Jun 2026 08:50:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=792726 For post-agreement transactions, the nature of movement of goods must be determined from the governing agreement and contemporaneous evidence for the relevant period; pre-period material cannot by itself convert a consignment arrangement into an inter-State sale. Applying Section 3(a) and Section 6A of the Central Sales Tax Act, the agreement showed that the goods were consigned to agents, remained the principal's property until sale, and were to be treated as consignment transactions, so the turnover was not inter-State sales. Once that characterisation failed, the higher penalty resting on it also fell, while the reduced penalty sustained by the first appellate authority remained undisturbed. Case-Laws VAT / Sales Tax Tue, 02 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=792726