2007 (1) TMI 540

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..... sessment year 1995-96 under the Central Sales Tax Act, 1956. During the year under consideration, dealer/opposite party (hereinafter referred to as, the dealer ) had made stock transfer through its commission agent M/s. M.S.P. Automobiles, Virudhunagar, Tamil Nadu, for Rs. 7,38,680. Dealer had appointed M/s. M.S.P. Automobiles, Virudhunagar, Tamil Nadu as its consignment agent for sale of stoc .....

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..... stock transfer, the freight incurred was debited in the account of the dealer. Heard learned Standing Counsel. No one appears on behalf of the dealer/opposite party. I do not find any error in the order of the Tribunal. Merely because as per the terms of the agreement, some payments were received towards advance from the commission agent it cannot be said that the movement of the goods .....

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