https://www.taxtmi.com/caselaws?id=127967 The phrase "as a direct result of a sale" under section 18 was construed to qualify both the despatch or bringing of notified goods into Bombay and their actual delivery, so purchase tax liability arose only where that direct causal connection was established. On that reading, the assessee benefited from the interpretation, but the existing record did not show whether the vehicle had been brought into the State as a direct result of the sale. Because the necessary factual basis was incomplete, the liability question could not be finally determined and the matter required a supplementary finding on the remaining factual issue. en-us Thu, 09 Jul 1959 00:00:00 +0530 Mon, 25 Mar 2013 12:46:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127967 The phrase "as a direct result of a sale" under section 18 was construed to qualify both the despatch or bringing of notified goods into Bombay and their actual delivery, so purchase tax liability arose only where that direct causal connection was established. On that reading, the assessee benefited from the interpretation, but the existing record did not show whether the vehicle had been brought into the State as a direct result of the sale. Because the necessary factual basis was incomplete, the liability question could not be finally determined and the matter required a supplementary finding on the remaining factual issue. Case-Laws VAT and Sales Tax Thu, 09 Jul 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127967