https://www.taxtmi.com/caselaws?id=154651 Sales made through a Delhi branch could not be treated as U.P. sales turnover or reassessed as escaped turnover under section 21 of the U.P. Sales Tax Act absent a legally sustainable nexus with the State. The Tribunal relied on invoices and surrounding materials to find that the branch sales were outside U.P., and the revisional court found no error in that factual and legal conclusion. On that basis, reopening of the accepted assessment was unjustified and the Delhi branch sales could not be included in the assessee's U.P. taxable turnover. en-us Fri, 08 Aug 1986 00:00:00 +0530 Mon, 26 Aug 2013 11:52:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154651 Sales made through a Delhi branch could not be treated as U.P. sales turnover or reassessed as escaped turnover under section 21 of the U.P. Sales Tax Act absent a legally sustainable nexus with the State. The Tribunal relied on invoices and surrounding materials to find that the branch sales were outside U.P., and the revisional court found no error in that factual and legal conclusion. On that basis, reopening of the accepted assessment was unjustified and the Delhi branch sales could not be included in the assessee's U.P. taxable turnover. Case-Laws VAT and Sales Tax Fri, 08 Aug 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154651