Judgment :- JANARTHANAM, J. Tvl. National Textile Corporation (AP.K.K. & M) Ltd., having their place of business at 84, West Sambandam Road, R. S. Puram, Coimbatore-2, is the assessee. 2. The assessment is relatable to the assessment year 1989-90 under the Central Sales Tax Act, 1956 (for short, "the CSTA"). 3. (a). The assessee filed a return for the said assessment year claiming exemption from tax on the value of cotton yarn in hanks and cones DHCR for Rs. 28, 80, 530.15 despatched to the sales depot outside the State as stock transfers. Therefore, the said turnover was not included in the turnover reported in their returns in form I. After the cheek of accounts the assessing officer found that a turnover to the tune of Rs. 9, 65, 189.88 represented stock transfer to the depots for open market sale and the rest of the turnover to the tune of Rs. 19, 15, 340.27 represented inter-State sales exigible to tax at 2 per cent. Consequently the assessing officer issued a pre-assessment notice dated December 31, 1990 to the assessee-dealers on those aspects of the matter, calling for their objections, if any. The assessee-dealers filed their objections dated January 10, 1991. The relevant material portion of the objections is couched in the following terms : "It can be seen from the said agreement/s that the goods sent to various parties are of our own depot keeper/s. Hence it could be regarded as representing our own sales depot outside the State. As such, it cannot be regarded as the said items were moved to other States, as a result of sale to persons of different entities." * Along with their objections, the assessee-dealers also filed the copy of the agreement entered into by them with M/s. Abishek Textiles Industries Private Ltd., Surat.(b) The assessing officer issued a revised notice, January 30, 1991 to the assessee-dealers that in respect of the transactions of a turnover of Rs. 19, 15, 340.27 the assessee-dealers were not registered as dealers under the Sales Tax Act in other States and that Tvl. Abishek Textiles Industries Private Limited, Surat had secured independent registration to carry on their independent business. The assessing officer also took into consideration certain clauses of the agreement and ultimately came to the conclusion that the said transaction represented only inter-State sales. Abishek Textiles Industries Private Limited, Surat had secured independent registration to carry on their independent business. The assessing officer also took into consideration certain clauses of the agreement and ultimately came to the conclusion that the said transaction represented only inter-State sales. It is on this basis, the revised notice has been issued by the assessing officer to the assessee-dealers. (c) The assessee-dealers issued a reply dated May 8, 1991 to the said revised notice and in that reply they took a specific stand that the goods in respect of the offending transactions were despatched only to the depot keeper in his capacity as consignment agent and therefore, it is, that the said turnover cannot at all represent inter-State sales. This sort of a definite stand the assessee-dealers took from a harmonious construction of the various clauses of the agreement. (d) The assessing officer did not at all agree with the view taken by the assessee-dealers and by construction of certain clauses of agreement alone came to the conclusion that the said turnover represented only inter-State sales and consequently, exigible to tax at the appropriate rate. 4. This sort of a view taken by the assessing officer was subsequently upheld not only by the first appellate authority as well as by the second appellate authority, viz., the Tribunal giving rise to the present action - T.C. (R) No. 505 of 1995. 5. Elaborate arguments were made by learned senior counsel Mr. C. Natarajan, appearing for the assessee-dealers and Mr. K. Ravi Raja Pandian, learned Special Government Pleader (Taxes) representing the Revenue, and elaborate precedents had been referred to prescribing the various tests to adjudicate the question as to whether the factual matrix given in a situation amounts to sale or otherwise. 6. We bow our heads to various precedents cited by the said learned senior counsel for the proposition of the principles established in those decisions. 7. 6. We bow our heads to various precedents cited by the said learned senior counsel for the proposition of the principles established in those decisions. 7. The authorities, inclusive of the Tribunal, in the instant case did not appear to have approached the problem from the salient provisions adumbrated under the CSTA, in the sense of determining on the factual matrix of the case whether the stock transfer effected by the assessee-dealers from the State of Tamil Nadu to outside the State, viz., M/s. Abishek Textiles Industries Private Ltd., Surat was either inter-State sale pursuant to an incident of contract of sale or stock transfer to depots for open market sale or transfer effected for consignment sales outside the State of Tamil Nadu. It is defence of the assessee-dealers in their reply to the revised assessment notice that the stock transfer had been effected by the assessee-dealers to their consignment agent, viz., M/s. Abishek Textiles Industries Private Ltd., Surat for sales effected outside the State of Tamil Nadu. No doubt true it is, that once such a stand is taken by the assessee-dealers, it is for them to prove the same. The assessing officer appeared to have pre-judged the issue only from certain clauses of the agreement that the transactions amounted to inter-State sale, exigible to tax at the appropriate rate and no opportunity appeared to have been given to the assessee-dealers in proof of their case of consignment sales. If an opportunity had been given to the assessee-dealers well-nigh it is possible for them to produce "F" forms as produced by M/s. Abishek Textiles Industries Private Ltd., in proof of the stock transfer effected for purpose of consignment sales. It is also equally possible for the assessee-dealers to prove their case by adduction of evidence aliunde apart from the production of "F" forms, in case the "F" forms so produced were not accepted. 8. In this view of the matter, we rather feel it would not be besides justice to remit the matter back to the assessing officer for de novo enquiry after setting aside the orders of the assessing authorities, inclusive of the Tribunal. 9. In fine, the revision is allowed. The matter is remanded back to the assessing officer for a de novo enquiry in the light of the observations we have made after setting aside the orders of the assessing authorities, inclusive of the Tribunal. 9. In fine, the revision is allowed. The matter is remanded back to the assessing officer for a de novo enquiry in the light of the observations we have made after setting aside the orders of the assessing authorities, inclusive of the Tribunal. There shall, however be no order as to costs, on the facts and in the circumstances of the case. Revision petition allowed.