https://www.taxtmi.com/caselaws?id=150531 Cotton yarn turnover was held not to be proved taxable under the U.P. Sales Tax Act because the department failed to establish that the sale took place within Uttar Pradesh. The finding that the goods never reached Delhi was accepted as a factual finding, but that fact alone did not prove an intra-State sale. Tax liability could not be presumed merely because the assessee's inter-State transaction case failed; the taxing authority still had to show when, where and to whom the sale was made in the State. On the record, no such material existed, so the result was against the revenue and in favour of the assessee. en-us Fri, 28 Sep 1973 00:00:00 +0530 Sat, 18 May 2013 12:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150531 Cotton yarn turnover was held not to be proved taxable under the U.P. Sales Tax Act because the department failed to establish that the sale took place within Uttar Pradesh. The finding that the goods never reached Delhi was accepted as a factual finding, but that fact alone did not prove an intra-State sale. Tax liability could not be presumed merely because the assessee's inter-State transaction case failed; the taxing authority still had to show when, where and to whom the sale was made in the State. On the record, no such material existed, so the result was against the revenue and in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 28 Sep 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150531