https://www.taxtmi.com/caselaws?id=156804 The High Court found that the movement of goods from the factory to Delhi was occasioned by inter-State sales rather than stock transfers for plastic woven bags and Polythene bags during the assessment year 1972-73. The Court criticized the Tribunal for not considering vital facts and circumstances, emphasizing the need for a direct nexus between sales orders and the movement of goods to determine inter-State sales accurately. The High Court allowed the revision, set aside the Tribunal's order, and upheld the Assistant Commissioner's decision without awarding costs. en-us Wed, 26 Jul 1989 00:00:00 +0530 Wed, 25 Sep 2013 12:02:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156804 The High Court found that the movement of goods from the factory to Delhi was occasioned by inter-State sales rather than stock transfers for plastic woven bags and Polythene bags during the assessment year 1972-73. The Court criticized the Tribunal for not considering vital facts and circumstances, emphasizing the need for a direct nexus between sales orders and the movement of goods to determine inter-State sales accurately. The High Court allowed the revision, set aside the Tribunal's order, and upheld the Assistant Commissioner's decision without awarding costs. Case-Laws VAT and Sales Tax Wed, 26 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156804