2009 (4) TMI 836

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....01. 2. The assessee, a dealer in pulses and grams was finally assessed on a total and taxable turnover of Rs.1,52,71,011/- and Rs.1,48,76,056/- respectively for the assessment year 1993-94. During this period, the assessee showed the sales through the agents to other States and claimed exemption of Rs.33,95,980/- as consignment sales. The Enforcement Wing Officials inspected the place of business of the dealers on 18.3.1994 and subsequently they have also verified the documents with the transport company on 17.8.1994 so as to find out the genuineness of the transport of the goods alleged to have been made by transfer to other States through lorry. The inspection of the Enforcement Wing Officials revealed that there was no movement of the....

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....heir lorries found that the alleged transfer by consignment is not true. On appeal the Appellate Assistant Commissioner just like that accepted the contentions of the assessee by stating that the assessee has produced consignment sale agreement entered into between the assessee and the agents outside the State; that the goods have been despatched through lorries accompanied by despatch advice and delivery note in Form XX as prescribed under the Tamil Nadu General Sales Tax Act. On that basis he came to the conclusion that the goods were definitely moved to other States through lorries and for that purpose the lorry receipt produced by assessee has been accepted. The statement made by the lorry transport operator Sri Venkateswara Lorry Trans....