https://www.taxtmi.com/caselaws?id=148275 The judgment addressed the tax liability of a petitioner for the assessment year 1960-61 on inter-State sales of raw skins and the last purchase within the state. The Tribunal's decision was based on incorrect principles in determining the inter-State character of the transactions and not analyzing the sales contracts comprehensively. The judgment emphasized the necessity of examining sales contracts to determine inter-State sales accurately. The Tribunal was directed to reexamine the case, considering all evidence, and the orders were set aside for fresh consideration, allowing the petitions with costs. en-us Thu, 30 Mar 1967 00:00:00 +0530 Thu, 25 Apr 2013 10:02:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148275 The judgment addressed the tax liability of a petitioner for the assessment year 1960-61 on inter-State sales of raw skins and the last purchase within the state. The Tribunal's decision was based on incorrect principles in determining the inter-State character of the transactions and not analyzing the sales contracts comprehensively. The judgment emphasized the necessity of examining sales contracts to determine inter-State sales accurately. The Tribunal was directed to reexamine the case, considering all evidence, and the orders were set aside for fresh consideration, allowing the petitions with costs. Case-Laws VAT and Sales Tax Thu, 30 Mar 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148275