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HomeIndirect TaxesConsignment Sales Can’t Be Reclassified as Inter-State Sales Based on Pre-Agreement Evidence:...

Consignment Sales Can’t Be Reclassified as Inter-State Sales Based on Pre-Agreement Evidence: CESTAT

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that consignment sales effected after the execution of a valid agency agreement cannot be reclassified as inter-State sales merely on the basis of materials and documents recovered during an inspection conducted prior to the agreement period.  The bench of Justice Dilip Gupta…

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Mariya Paliwala
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

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