1982 (1) TMI 180

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..... of foodgrains and oil-seeds along with other commodities. The petitioner's case for assessment pertaining to the assessment year 1969-70 came up for consideration before respondent No. 2, i.e., the Excise and Taxation Officer (Assessing Authority), Faridkot, on 19th January, 1973. The petitioner claimed deductions on the sales of foodgrains worth Rs. 7,80,167.31 and also on the sales of oil-see .....

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..... m could not be assessed under the the second proviso to section 5(2)(a)(ii) of Punjab General Sales Tax Act as the foodgrains and oil-seeds had been sent on consignment basis and, thus, were not the sales. I do not find any merit in this contention. It is true that the goods sent on consignment basis are not sales, but admittedly the petitioner made purchases of the foodgrains and oil-seeds on the .....

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