Vat on consignment sales

In consignment sales who must pay tax (consignor or consignee)? At what point tax liability arises?

Replies (2)
The consignor 'must' pay tax.. Point of taxation would be the Time when the consignee gives the statement of account sales to the consignor on a monthly/quarterly basis.

What is the implication if the agent is a registered dealer and he issues sale bill in his name?

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