https://www.taxtmi.com/caselaws?id=156660 Inter-State sale must be affirmatively proved by evidence of a contract and movement of goods in the course of inter-State trade or commerce; mere outside-State origin, transport charges, transfer of invoices, or payment arrangements are insufficient. The Tribunal treated the absence of evidence on the date of despatch and quantity of cotton despatched as conclusive, and no material showed an independent inter-State sale contract. The Madras HC held that the sales were not proved to be inter-State sales, so the Tamil Nadu General Sales Tax Act, 1959 continued to apply and no remand was warranted. en-us Tue, 08 Jan 1991 00:00:00 +0530 Mon, 23 Sep 2013 14:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156660 Inter-State sale must be affirmatively proved by evidence of a contract and movement of goods in the course of inter-State trade or commerce; mere outside-State origin, transport charges, transfer of invoices, or payment arrangements are insufficient. The Tribunal treated the absence of evidence on the date of despatch and quantity of cotton despatched as conclusive, and no material showed an independent inter-State sale contract. The Madras HC held that the sales were not proved to be inter-State sales, so the Tamil Nadu General Sales Tax Act, 1959 continued to apply and no remand was warranted. Case-Laws VAT and Sales Tax Tue, 08 Jan 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156660