https://www.taxtmi.com/caselaws?id=154432 The Kerala HC ruled in favor of the assessee, determining that the turnover of rubber purchased from an open prison constituted inter-State transactions and was not taxable under the State Act. The Court found evidence supporting the purchases as inter-State, based on invoices and movement of goods to branches outside Kerala. Despite doubts about a letter's authenticity, the Court upheld the Appellate Tribunal's decision, dismissing the tax revision case. The judgment emphasized the inter-State nature of transactions and the adequacy of evidence presented, ultimately absolving the assessee from tax liability under the Kerala General Sales Tax Act. en-us Fri, 20 Jun 1986 00:00:00 +0530 Wed, 21 Aug 2013 12:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154432 The Kerala HC ruled in favor of the assessee, determining that the turnover of rubber purchased from an open prison constituted inter-State transactions and was not taxable under the State Act. The Court found evidence supporting the purchases as inter-State, based on invoices and movement of goods to branches outside Kerala. Despite doubts about a letter's authenticity, the Court upheld the Appellate Tribunal's decision, dismissing the tax revision case. The judgment emphasized the inter-State nature of transactions and the adequacy of evidence presented, ultimately absolving the assessee from tax liability under the Kerala General Sales Tax Act. Case-Laws VAT and Sales Tax Fri, 20 Jun 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154432