https://www.taxtmi.com/caselaws?id=156099 The court held that Section 6A of the Central Sales Tax Act did not apply to the assessment year 1972-73. The Tribunal's decision was upheld based on circumstantial evidence showing goods were moved in pursuance of a pre-existing contract. The court declined to address the issue of enhancing taxable turnover as it was not challenged by the assessee. The determination of inter-State sales was supported by circumstantial evidence despite the Tribunal's disregard of the stock position statement. The court's decision was in line with these findings. en-us Fri, 04 Aug 1989 00:00:00 +0530 Fri, 13 Sep 2013 15:51:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156099 The court held that Section 6A of the Central Sales Tax Act did not apply to the assessment year 1972-73. The Tribunal's decision was upheld based on circumstantial evidence showing goods were moved in pursuance of a pre-existing contract. The court declined to address the issue of enhancing taxable turnover as it was not challenged by the assessee. The determination of inter-State sales was supported by circumstantial evidence despite the Tribunal's disregard of the stock position statement. The court's decision was in line with these findings. Case-Laws VAT and Sales Tax Fri, 04 Aug 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156099