STATE OF TAMILNADU REP BY THE DEPUTY COMMISSIONER (CT) Vs. TVL THE KUMARAN MILLS LIMITED; SECRETARY, THE TAMIL NADU SALES TAX

JUDGEMENT

(1.) The revenue has filed the writ petition being aggrieved against the order of the Tribunal in Appeal No.282/96 dated 30.07.2002 relating to the assessment year 1992-93, by which the Tribunal has allowed the appeal filed by the assessee by holding that the transactions involved are consignment sales.

(2.) The brief facts of the case are as follows:- (i) An order of assessment was passed by the Assessing Officer dated 27.01.1995 disallowing the turnover for a sum of Rs.98,53,396/- by treating the same as interstate 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 CST (TN) 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.

(3.) We have heard the argument of the learned counsel on either side and perused the materials available on record.