9911796707
TMI Blog2009 (12) TMI 889X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 the order passed by the assessing officer, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pecial 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 order passed by the Tribunal would show that the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... agreement for the return of the unsold goods and therefore, the transactions will have to be construed as interState sale also will not hold good. The fact that there is no specific clause in the agreement to the effect that the unsold goods are liable to be sent back to the assessee cannot be a ground to hold that the transactions involved are inter-State sales. There is no mandatory condition that the agreement entered into between the assessee and the agents should contain such a clause. The Tribunal has taken into consideration all the materials available on record and has given its finding. Therefore, on consideration of the above said facts, we do not find any interference needs to be called for. Accordingly, the writ petition is dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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