https://www.taxtmi.com/caselaws?id=153888 Inter-State character of purchases depended on a clear factual finding that the contract or conduct of the parties occasioned movement of goods from one State to another. The Tribunal had relied on earlier precedent without identifying the evidence or conduct that satisfied this test, so its conclusion on pulses purchases could not stand and required fresh consideration. The same approach applied to rice purchases from Nepali dealers, where the nature of the transaction and the alleged purchasing-agent arrangement had not been properly examined on the facts. The disputed turnover issues were therefore remitted for reconsideration on merits. en-us Tue, 16 Mar 1982 00:00:00 +0530 Thu, 01 Aug 2013 14:25:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153888 Inter-State character of purchases depended on a clear factual finding that the contract or conduct of the parties occasioned movement of goods from one State to another. The Tribunal had relied on earlier precedent without identifying the evidence or conduct that satisfied this test, so its conclusion on pulses purchases could not stand and required fresh consideration. The same approach applied to rice purchases from Nepali dealers, where the nature of the transaction and the alleged purchasing-agent arrangement had not been properly examined on the facts. The disputed turnover issues were therefore remitted for reconsideration on merits. Case-Laws VAT and Sales Tax Tue, 16 Mar 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153888