https://www.taxtmi.com/caselaws?id=102801 Inter-State sales require both a sale of goods and movement from one State to another, with that movement occasioned by the contract of sale. On the facts recorded, the assessee consistently treated the tendu leaf transactions as local sales within Uttar Pradesh and denied inter-State movement, while the record contained no material to discredit that position. The mere existence of a transport permit was insufficient to establish inter-State sale. The burden remained on the Revenue to prove inter-State sales, and that burden was not discharged; the tax demand was therefore not sustainable. en-us Thu, 07 Apr 1988 00:00:00 +0530 Thu, 05 Feb 2026 23:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102801 Inter-State sales require both a sale of goods and movement from one State to another, with that movement occasioned by the contract of sale. On the facts recorded, the assessee consistently treated the tendu leaf transactions as local sales within Uttar Pradesh and denied inter-State movement, while the record contained no material to discredit that position. The mere existence of a transport permit was insufficient to establish inter-State sale. The burden remained on the Revenue to prove inter-State sales, and that burden was not discharged; the tax demand was therefore not sustainable. Case-Laws VAT / Sales Tax Thu, 07 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102801