1997 (9) TMI 556

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....ppeal is preferred against the order made by the Joint Commissioner, suo motu revising the order of the Appellate Assistant Commissioner, for the assessment year 1981-82. The Joint Commissioner has in the impugned order held that the movement of refined groundnut oil of the value of Rs. 8,00,690 moved under lorries despatched from Erode between July 19, 1981 and July 25, 1981 were pursuant to a co....

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.... consignee; that there were agreements between the two to show that the consignee was a consignment agent, and that he has also rendered accounts about the sales effected by him. The agreement between the parties includes a clause that the property was held by the consignee at the risk and cost of the assessee. Substantial amounts were paid as advance by the consignee to the assessee. 4.. The C....