2009 (12) TMI 890

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....ee claimed exemption for a sum of Rs. 35,77,232.77 on account of the consignment sale effected through its agent. The said claim was rejected by the assessing officer by his order dated February 28, 1994. The assessing officer rejected form F declaration filed by the assessee as well as the other relevant materials. Challenging the same, the assessee has filed an appeal before the Appellate Assistant Commissioner. The first appellate authority in and by his order dated September 22, 1994 after considering the entire materials available on record, has allowed the appeal. However, by exercising his power under section 34 of the Tamil Nadu General Sales Tax Act, the Joint Commissioner in and by his order dated May 5, 1998 has set aside the ....

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....e assessing officer which prove that the transactions have been between the agents and Kerala State Transport Corporation. The goods have been sent by the assessee in the normal transaction and there were no specific orders based upon which they have been sent. The appellate authority also considered the fact that the in subsequent assessment year 1992-93, which is based upon similar facts, proceedings have been initiated by treating the transactions as inter-State sale. The Joint Commissioner also initiated suo motu proceedings for the assessment year 1992-93, and after considering the reply given by the assessee, has chosen to drop the proposal to revise the order of the appellate authority. Hence, the appellate authority held that the fa....