https://www.taxtmi.com/caselaws?id=155857 The Allahabad High Court upheld the Tribunal's decision regarding the liability of the assessee under the Central Sales Tax Act for the assessment year 1972-73. The court found that the transactions claimed as branch transfers were, in fact, inter-State sales based on discrepancies in the dealer's explanations. The burden of proof was on the assessee to show otherwise, which they failed to do. The court dismissed the revision filed by the assessee, affirming the taxability of the transactions as inter-State sales and awarded costs to the respondent. en-us Fri, 15 Apr 1988 00:00:00 +0530 Mon, 09 Sep 2013 15:50:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155857 The Allahabad High Court upheld the Tribunal's decision regarding the liability of the assessee under the Central Sales Tax Act for the assessment year 1972-73. The court found that the transactions claimed as branch transfers were, in fact, inter-State sales based on discrepancies in the dealer's explanations. The burden of proof was on the assessee to show otherwise, which they failed to do. The court dismissed the revision filed by the assessee, affirming the taxability of the transactions as inter-State sales and awarded costs to the respondent. Case-Laws VAT and Sales Tax Fri, 15 Apr 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155857