Value added tax

CA GIRISH SURESH TIRODKAR (CA Practice ) (24 Points)

21 July 2015  
I have one query, our client (manufacturer of cashew) selling goods on consignment to agent (situated in Mumbai) in financial year 2010 - 11, however Agent had not shown the same in Audit Form 704 as well as in returns under head goods received in consignment, because of that our client received demand notice for payment of tax on such consignment sales.
            However, Sir we get confirmation from Auditor (Agent) as well as agent that the above consignment not shown in purchase section but included in their sales i.e. Agent admit that he already paid tax on such sales.
            But, sir Sales Tax Officer not admitted the above evidence merely because of not shown in Form 704 as well as returns (in purchase Section) and ask us to pay demand.  it is not possible to revise Form 704 as well as returns.please guide me in this matter.