https://www.taxtmi.com/caselaws?id=153568 For tax on cotton yarn at the point of last sale in the State, the department must prove that the assessee's sale was in fact the last intra-State sale. A sale to a registered dealer is not automatically exempt, but the assessee's claim that the sale was not the last sale must be accepted unless the department establishes that the goods were consumed, consigned, exported, or otherwise did not undergo a further intra-State sale. The later movement or disposal of the goods may be examined only to determine the character of the original sale, and not to shift the taxable event to another year. en-us Mon, 17 Jan 1983 00:00:00 +0530 Wed, 24 Jul 2013 18:46:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153568 For tax on cotton yarn at the point of last sale in the State, the department must prove that the assessee's sale was in fact the last intra-State sale. A sale to a registered dealer is not automatically exempt, but the assessee's claim that the sale was not the last sale must be accepted unless the department establishes that the goods were consumed, consigned, exported, or otherwise did not undergo a further intra-State sale. The later movement or disposal of the goods may be examined only to determine the character of the original sale, and not to shift the taxable event to another year. Case-Laws VAT and Sales Tax Mon, 17 Jan 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153568