https://www.taxtmi.com/caselaws?id=152927 Entitlement to exemption on alleged inter-State purchases depended on whether the claimed Mahe source was a material and credible circumstance. The High Court found the Tribunal erred in treating that question as irrelevant, because the factual attribution of the purchases to Mahe went to the deductibility of the turnover exemption claim. By excluding that material circumstance from consideration, the Tribunal's decision was vitiated. The order was set aside and the matter remitted for fresh consideration in accordance with law. en-us Thu, 15 Feb 1979 00:00:00 +0530 Fri, 12 Jul 2013 18:51:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152927 Entitlement to exemption on alleged inter-State purchases depended on whether the claimed Mahe source was a material and credible circumstance. The High Court found the Tribunal erred in treating that question as irrelevant, because the factual attribution of the purchases to Mahe went to the deductibility of the turnover exemption claim. By excluding that material circumstance from consideration, the Tribunal's decision was vitiated. The order was set aside and the matter remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Thu, 15 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152927