(1.) HEARD. The controversy in this revision case lies within a narrow compass. In respect of goods amounting to Rs. 5,25,000 the dispute was as to whether the same has been sent back to the outside State principal. According to the petitioner, the goods had been received from an outside State principal for sale on commission basis. Subsequently, because of the rejection by the ultimate purchaser the goods were sent back. Though at the original assessment stage no document was produced, at the first appellate stage a certificate was filed to show that the outside party accepted to have received back the goods. This was not considered sufficient by the first appellate authority and the Tribunal to substantiate the petitioner's claim of the goods having been returned. The Tribunal felt that if there was actually any inter-State sale F form could have been produced. This conclusion is not acceptable because F form can be issued only in respect of a completed transaction.
(2.) IN the circumstances we feel that the matter needs to be re-examined and accordingly we direct the assessing officer to permit the petitioner to place further materials in support of his stand that the goods have been sent back and there had been no inter-State sale as alleged. The application is accordingly closed. Ordered accordingly. .