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TMI Blog2020 (1) TMI 938X X X X Extracts X X X X X X X X Extracts X X X X ..... les made by the Agent are immediately on the succeeding day or dates or in the near future, it does not entitle the Revenue to draw any presumption of link between movement of goods to the sale conducted by the Agent in the Kerala as Branch of the Assessee Principal. The essential ingredient of Inter State Sale viz., movement of goods commencing from one State to another in pursuance of the pre-existing contract is not satisfied in the present case also. The concurrent findings of the two Appellate Authorities in favour of the Asessee do not call for any interference by this Court in the Writ jurisdiction. Petition dismissed - decided against Revenue. - W.P. No.36906 OF 2002 - - - Dated:- 19-12-2019 - Dr. Justice Vineet Kot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Appellate Assistant Commissioner after considering all the aspects allowed the exemption claimed on consignment sales and deleted the same from assessment with corresponding penalty by allowing the appeal of the respondents. While allowing the appeal of the respondent, the learned Appellate Assistant Commissioner had given his categorical findings in his order at pages 3 to 5 under Point No.(i) and (ii). From the above finding, we could safely conclude that the Appellate Assistant Commissioner is justified in allowing the exemption on consignment sales effected by the respondents as well as the deletion of penalty. The Appellate Assistant Commissioner had come to a correct conclusion and allowed the appeal of the respondents. The Depart ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.of Bundles / Inv.No. Dt/ Value 1 12/25.4.95 12/26.4.95 27.4.95 1000 157000 1000 31/28.4.95 165000 2 22/5.6.95 39/7.6.95 8.6.95 1400 219000 1400 89/8.6.95 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7 43/15.9.95 21/16.9.95 17.9.95 200 34800 200 112/18.9.95 36400 3. The learned counsel for the Revenue sought to urge that since the sale by the Agent is almost on the next day, in sequence of the same quantum received from the Principal, therefore, an inference could be drawn against the Assessee that the movement of goods from Principal within the State of Tamil Nadu to the Branch within the State of Kerala took place in pursuance of a pre-concl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the customer in which case it would have to be determined on facts. In the absence of evidence in this behalf as regards the quantity of goods indented, supplied and ordered it is difficult to reach a positive conclusion. We, therefore, deem it appropriate that the matters be remitted to the Sales Tax Appellate Tribunal, Tamil Nadu, which may decide the matter after calling for the record from the authority below and in the light of the decisions referred to above, if necessary, by even calling for fresh evidence. The appeals will stand allowed accordingly with no order as to costs. 4. Even in the facts of that case also, the Hon ble Supreme Court held that the Revenue could not bring on record any evidence to disclos ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le. The necessary incident for holding the sale as an inter-state sale, inviting imposition of tax under the Central Sales Tax Act is the movement of goods from one State to another, in pursuance of a pre-existing contract with the seller. Therefore, merely on the assumption or presumption of any such kind of pre-existing contract, the Assessing Authority could not have imposed the tax under the provision of Central Sales Tax Act. Since necessary documents and evidence were already furnished before the Assessing Authority himself, furnishing of the same again before the Appellate Authorities was not at all called for. And therefore, on this premise, the Appellate Authority should not have confirmed the finding of the Assessing Authority tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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