Rajasthan High Court Upholds Board of Revenue Decision on Sales Classification

The High Court of Rajasthan dismissed six revision petitions challenging the classification of sales as inter-State or outside the State due to insufficient evidence supporting the transactions as inter-State sales. The court upheld the Board of Revenue's decision, noting the lack of essential requirements for inter-State sales. Each party was directed to bear their own costs.

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The High Court of Rajasthan dismissed six revision petitions regarding the classification of sales as inter-State or outside the State. The court held that there was insufficient evidence to prove the transactions were inter-State sales, as the entries in the "nood bahi" were not substantiated by the examination of the "dalal" or other evidence. The court found that essential requirements for inter-State sales were lacking and upheld the Board of Revenue's decision. The revision petitions were dismissed, and each party was ordered to bear their own costs.

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