Consignment Sales Cannot Be Treated as Inter-State Sales Based on Pre-Agreement Evidence

Karthik Papers Limited Vs Commercial Tax Officer (CESTAT Delhi) The appeal was filed by Shree Karthik Papers Limited against the portion of the order dated 16.09.2014 passed by the Tamil Nadu Sales Tax Appellate Tribunal (Additional Bench), Coimbatore, which restored the assessment on a turnover of ₹1,51,28,219 as inter-State sales and restored penalty of ₹25,64,365. The appeal also challenged the dismissal of the appellant’s appeal against the reduced penalty of ₹2,21,858. Background The appellant, a manufacturer of paper and paper products situated in Tamil Nadu, sold goods through i...