https://www.taxtmi.com/caselaws?id=154596 Tax liability under the U.P. Sales Tax Act depends on a specific and categorical finding that the goods were not locally purchased and were instead brought from outside Uttar Pradesh. An adverse inference cannot be drawn solely from non-production of vouchers at the time of survey; the authority must record a clear finding on the nature and place of purchase before sustaining the levy. On that footing, the Tribunal's order could not stand without such a finding, and the matter required fresh consideration on the evidence already on record. en-us Wed, 02 Jan 1985 00:00:00 +0530 Sat, 24 Aug 2013 11:40:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154596 Tax liability under the U.P. Sales Tax Act depends on a specific and categorical finding that the goods were not locally purchased and were instead brought from outside Uttar Pradesh. An adverse inference cannot be drawn solely from non-production of vouchers at the time of survey; the authority must record a clear finding on the nature and place of purchase before sustaining the levy. On that footing, the Tribunal's order could not stand without such a finding, and the matter required fresh consideration on the evidence already on record. Case-Laws VAT and Sales Tax Wed, 02 Jan 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154596