https://www.taxtmi.com/caselaws?id=70704 The Tribunal held that the Revenue failed to establish inter-State sales under the Central Sales Tax Act. The lack of evidence linking goods movement to specific contracts rendered the assessments unsustainable. The Tribunal determined that the transactions were intra-State in other States and out-of-state in Tamil Nadu, lacking essential elements of inter-State sales. Consequently, all five appeals were allowed. en-us Thu, 17 Mar 1977 00:00:00 +0530 Thu, 19 May 2022 17:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70704 The Tribunal held that the Revenue failed to establish inter-State sales under the Central Sales Tax Act. The lack of evidence linking goods movement to specific contracts rendered the assessments unsustainable. The Tribunal determined that the transactions were intra-State in other States and out-of-state in Tamil Nadu, lacking essential elements of inter-State sales. Consequently, all five appeals were allowed. Case-Laws VAT and Sales Tax Thu, 17 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70704