2009 (12) TMI 889

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.... (i) An order of assessment was passed by the assessing officer dated January 27, 1995 disallowing the turnover for a sum of Rs. 98,53,396 by treating the same as inter-State sale. The assessing officer has passed the said order on the ground that for about four transactions, the assessee has received the same amount mentioned in the sale invoice. The assessing officer further held that the documents required under rule 4(3)(a) of the Central Sales Tax (Tamil Nadu) Rules have not been produced. The further ground on which the assessing officer has rejected the case of the assessee is that the agreement entered into between the assessee and the agents does not contain a clause for the return of the goods. (ii) Being aggrieved against t....

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....he materials available on record. The learned Special Government Pleader submitted that the assessee has not complied with the provisions contained in rule 4(3)(a) of the Central Sales Tax (Tamil Nadu) Rules inasmuch as the documents sought for by the assessing officer have not been produced. Further, in four transactions, the same amount mentioned in the sale invoice was received by the assessee Moreover, there is no specific clause in the agreement entered into between the assessee being the dealer and the agents of the other State to the effect that the unsold goods would be returned to the assessee. Therefore, the aforesaid facts would indicate that the transactions are inter-State sale and not consignment sales. A reading of the ....