https://www.taxtmi.com/caselaws?id=150509 The High Court of Madras adjudicated on a case involving disputed turnover, determining whether transactions were inter-State purchases or local purchases. The court upheld the Board of Revenue's decision, emphasizing the necessity of prior documented contracts of purchase for transactions to be classified as inter-State purchases under the Central Sales Tax Act. The court rejected the argument that lorry way-bills alone could establish the existence of prior contracts, highlighting the importance of concrete evidence of contractual obligations. The judgment underscores the significance of establishing documented purchase agreements to accurately classify transactions under the Act. en-us Tue, 20 Jun 1972 00:00:00 +0530 Sat, 27 Jul 2013 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150509 The High Court of Madras adjudicated on a case involving disputed turnover, determining whether transactions were inter-State purchases or local purchases. The court upheld the Board of Revenue's decision, emphasizing the necessity of prior documented contracts of purchase for transactions to be classified as inter-State purchases under the Central Sales Tax Act. The court rejected the argument that lorry way-bills alone could establish the existence of prior contracts, highlighting the importance of concrete evidence of contractual obligations. The judgment underscores the significance of establishing documented purchase agreements to accurately classify transactions under the Act. Case-Laws VAT and Sales Tax Tue, 20 Jun 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150509