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TMI Blog2006 (8) TMI 665X X X X Extracts X X X X X X X X Extracts X X X X ..... unal was legally justified to hold that the transaction of ₹ 1,26,38,020/- was consignment sale despite it is proved from the facts that the goods were moved from Aligarh to Delhi in pursuance to the prior purchase order and Form F was also not filed? 2. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified to hold that there was no evasion in central sale despite incriminating adverse material available on record indicate otherwise? 3. Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal has properly utilized the adverse material available on record? 3. Heard Sri B.K. Pandey, learned Standing Counsel and Sri Piyush Agrawal, learned Counsel for th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and not the stock transfer. Learned Counsel for the dealer/opposite party (hereinafter referred to as Dealer ) submitted that it is not in dispute that M/s Rakesh Kumar Deepak Kumar was the consignment agent of the dealer. He submitted that merely because the goods had been sold to the various parties on the same day on which it was received, it cannot be inferred that there was pre-existing contract with the buyers and in pursuance thereof there was a movement of goods. In support of his contention he relied upon the decision of this Court in the case of Indian Wood Products Company Ltd., Bareilly vs. C.T.T., reported in 1999 NTN (Vol. 15) 660; 1999 UPTC, 845. He further submitted that even if the same quantity of the goods which were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the goods were in pursuance of any pre-existing contract with buyers. The sales of goods depend upon the demand of the goods. In the case of Indian Wood Products Company Ltd., Bareilly vs. C.T.T. (supra) this Court held that the sale made on the very day or immediately after the receipt of the goods not led to the conclusion that it was inter-State sales. This Court in the case of M/s Packar Times Pvt. Ltd. vs. C.S.T. reported in 2004 NTN (Vol. 24), 38 held that unless there is material that there was a pre-existing contract with buyer and the movement of the goods were in pursuance thereof, the despatch of the goods cannot be treated as inter-State sales. 9. In the present case, Tribunal has recorded a categorical finding that the g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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