https://www.taxtmi.com/caselaws?id=155708 Inter-State sales liability must be determined transaction-wise, with each disputed consignment independently examined on lawful evidence rather than inferred from sample transactions or general business modus operandi. A finding based only on broad assumptions is unsustainable when the taxing authority has not recorded a separate determination for each individual sale. On that basis, the Tribunal's conclusion that all consignments were inter-State sales was set aside and the matter remitted for fresh adjudication in accordance with law. en-us Fri, 21 Apr 1989 00:00:00 +0530 Fri, 06 Sep 2013 17:52:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155708 Inter-State sales liability must be determined transaction-wise, with each disputed consignment independently examined on lawful evidence rather than inferred from sample transactions or general business modus operandi. A finding based only on broad assumptions is unsustainable when the taxing authority has not recorded a separate determination for each individual sale. On that basis, the Tribunal's conclusion that all consignments were inter-State sales was set aside and the matter remitted for fresh adjudication in accordance with law. Case-Laws VAT and Sales Tax Fri, 21 Apr 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155708