https://www.taxtmi.com/caselaws?id=150805 The Court dismissed the petition filed by timber dealers regarding the determination of their taxable turnover under the Central Sales Tax Act for the year 1963-64. Despite the petitioners' claims that the sales were inter-State, the Appellate Assistant Commissioner and Sales Tax Appellate Tribunal upheld the assessment, concluding that the sales were made within the state based on evidence provided. The Tribunal highlighted the use of C forms and the modus operandi detailed in a letter by the petitioners to support their decision. The Court agreed with the Tribunal's findings, emphasizing the importance of C form receipts in determining inter-State sales, as established in the State of Madras v. B. Tavanappanavar case. en-us Wed, 12 Mar 1975 00:00:00 +0530 Wed, 22 May 2013 18:49:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150805 The Court dismissed the petition filed by timber dealers regarding the determination of their taxable turnover under the Central Sales Tax Act for the year 1963-64. Despite the petitioners' claims that the sales were inter-State, the Appellate Assistant Commissioner and Sales Tax Appellate Tribunal upheld the assessment, concluding that the sales were made within the state based on evidence provided. The Tribunal highlighted the use of C forms and the modus operandi detailed in a letter by the petitioners to support their decision. The Court agreed with the Tribunal's findings, emphasizing the importance of C form receipts in determining inter-State sales, as established in the State of Madras v. B. Tavanappanavar case. Case-Laws VAT and Sales Tax Wed, 12 Mar 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150805