https://www.taxtmi.com/caselaws?id=127487 Article 286(1)(a) exemption applies only where the sale or purchase results in actual delivery of the goods in another State for consumption there, and the claimant must prove that factual basis; on the groundnut kernel turnover, the exemption failed for want of evidence. Transactions involving railway receipts for goods in transit may raise inter-State issues, but taxability depends on proof of delivery outside the State as a direct result of the transaction, so that turnover was remitted for fresh evidence and reconsideration. An estimated gross-profit addition could not stand without disclosed material and a fair opportunity to meet the estimate, so it was set aside. The addition based on boat extracts was sustained because no rebuttal evidence was produced. en-us Wed, 13 Jul 1955 00:00:00 +0530 Mon, 11 Mar 2013 12:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127487 Article 286(1)(a) exemption applies only where the sale or purchase results in actual delivery of the goods in another State for consumption there, and the claimant must prove that factual basis; on the groundnut kernel turnover, the exemption failed for want of evidence. Transactions involving railway receipts for goods in transit may raise inter-State issues, but taxability depends on proof of delivery outside the State as a direct result of the transaction, so that turnover was remitted for fresh evidence and reconsideration. An estimated gross-profit addition could not stand without disclosed material and a fair opportunity to meet the estimate, so it was set aside. The addition based on boat extracts was sustained because no rebuttal evidence was produced. Case-Laws VAT and Sales Tax Wed, 13 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127487