N. Kumar, J.—This review petition is filed seeking review of the order dated 24/12/2010 in STRP.No. 92/2006.

2. The review petition is dismissed holding that the transaction in question involves inter-state sale and therefore, no ground is made out for interfering with the order passed by the Karnataka Appellate Tribunal. In the affidavit filed in support of the application for review, the deponent has sworn to the fact that when the matter was heard on 23/4/2009, this Court observed that they are inclined to remand the matter but they made it clear that if for any reason they are not remanding the matter, they will post the matter again before the Court, so that it may be disposed of on merits. However, the Court has proceeded to dismiss the appeal on merits. In those circumstances, it was submitted that the impugned order requires to be recalled. It was also pointed out by relying on several judgments that admittedly, the consignee is situated within the State. After the assessee supplied his goods to the consignee, the consignee in turn has raised invoice and sent the goods outside the State. Therefore, it is contended that the contract between the consigner and the consigne