First-sale taxability turned on incomplete delivery evidence, so the matter was remitted for fresh factual reconsideration.

Taxability of the petitioner's sales as first sales in the State could not be finally upheld on the existing record because the crucial factual question of who took delivery from the transporters at Secunderabad remained unresolved. The Court found the material incomplete on the movement of goods, passage of title, and the routing of orders, dispatches, and endorsements through the manufacturer, distributor, and petitioner. As the factual foundation for affirming revisional assessment was inadequate, the Tribunal's order was set aside and the matter was remitted for fresh consideration after allowing the assessee to adduce further material.

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Issues: Whether the Tribunal's order affirming the revisional assessment, treating the petitioner's sales as first sales in the State and liable to tax, should be interfered with, and whether the matter required remand for fresh consideration.

Analysis: The dispute turned on the nature of the movement of goods and the point at which title passed, but the record before the Court was incomplete on the crucial factual aspect of who actually took delivery from the transporters at Secunderabad. The Court noted that relevant material was not fully produced, while some surrounding circumstances suggested a complex routing of orders, dispatches, and endorsements through the manufacturer, the distributor, and the petitioner. In these circumstances, the Court was not prepared to finally affirm the taxability finding on the existing record. Instead, it held that the matter could not be conclusively decided without a fuller factual enquiry and that the assessee should be given another opportunity to produce the necessary material before the Tribunal.

Conclusion: The Tribunal's order was set aside and the matter was remitted to the Tribunal for fresh consideration after giving the assessee an opportunity to adduce material.

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