Exemption on consignment not allowed as agent never unloaded goods and sold entire goods in one lot

CST & VAT : Where assessee claimed exemption on consignment sales made through its Bombay agent and Assessing Authority disallowed claim on plea that Bombay agent never unloaded goods that were dispatched by assessee and he had sold entire goods in one lot within a couple of days to one buyer, since Assessing Authority had not held an enquiry as to individual transactions, matter was sent back to him for fresh consideration