https://www.taxtmi.com/caselaws?id=155870 Tax could not be sustained merely because the sales were completed on the same day at Delhi, where lower authorities had already treated part of the turnover as branch transfer and the record did not support the finding that no Delhi godown existed; the liability on that basis was set aside in favour of the assessee. The Tribunal's order was also vitiated because it did not consider the assessee's grievance that cross-examination of a witness had been denied, a material omission given the sketchy reasoning and incorrect factual premise. The revision was allowed, the Tribunal's order was set aside, and the appeal was remitted for fresh decision. en-us Wed, 06 Jul 1988 00:00:00 +0530 Mon, 09 Sep 2013 16:44:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155870 Tax could not be sustained merely because the sales were completed on the same day at Delhi, where lower authorities had already treated part of the turnover as branch transfer and the record did not support the finding that no Delhi godown existed; the liability on that basis was set aside in favour of the assessee. The Tribunal's order was also vitiated because it did not consider the assessee's grievance that cross-examination of a witness had been denied, a material omission given the sketchy reasoning and incorrect factual premise. The revision was allowed, the Tribunal's order was set aside, and the appeal was remitted for fresh decision. Case-Laws VAT and Sales Tax Wed, 06 Jul 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155870