https://www.taxtmi.com/caselaws?id=153947 The Court upheld the Tribunal's decision that a sale transaction of cotton yarn was not exempt from sales tax as inter-State trade or export sale under the Tamil Nadu General Sales Tax Act, 1959. The assessee failed to provide sufficient evidence to prove the goods' movement from Andhra Pradesh to Tamil Nadu, undermining their exemption claim. The Court emphasized the significance of factual evidence in tax assessments and dismissed the revision, directing the assessee to pay costs to the Government. en-us Thu, 23 Jul 1981 00:00:00 +0530 Thu, 01 Aug 2013 18:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153947 The Court upheld the Tribunal's decision that a sale transaction of cotton yarn was not exempt from sales tax as inter-State trade or export sale under the Tamil Nadu General Sales Tax Act, 1959. The assessee failed to provide sufficient evidence to prove the goods' movement from Andhra Pradesh to Tamil Nadu, undermining their exemption claim. The Court emphasized the significance of factual evidence in tax assessments and dismissed the revision, directing the assessee to pay costs to the Government. Case-Laws VAT and Sales Tax Thu, 23 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153947