https://www.taxtmi.com/caselaws?id=151194 Sales were not outside the State of Bombay and therefore were not exempt under section 46 of the Bombay Sales Tax Act, 1946, because the assessee's returns, K and N forms executed by the Bombay buyer, and the bill drawn on that buyer showed a prima facie Bombay sale with delivery in Bombay. Correspondence relied upon by the Tribunal did not displace those documents, and the High Court held that the Tribunal had ignored the most material evidence on record. In tax reference proceedings, a finding reached by overlooking relevant documentary material can be corrected, and the sales remained liable to tax. en-us Mon, 16 Feb 1976 00:00:00 +0530 Sat, 01 Jun 2013 14:37:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151194 Sales were not outside the State of Bombay and therefore were not exempt under section 46 of the Bombay Sales Tax Act, 1946, because the assessee's returns, K and N forms executed by the Bombay buyer, and the bill drawn on that buyer showed a prima facie Bombay sale with delivery in Bombay. Correspondence relied upon by the Tribunal did not displace those documents, and the High Court held that the Tribunal had ignored the most material evidence on record. In tax reference proceedings, a finding reached by overlooking relevant documentary material can be corrected, and the sales remained liable to tax. Case-Laws VAT and Sales Tax Mon, 16 Feb 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151194