https://www.taxtmi.com/caselaws?id=157079 Whether sales were inter-State or local depended on proof of the actual movement of goods and a contract of sale causing that movement. Unproved entries in a broker's account book could not, by themselves, establish the inter-State character of the transactions, especially where the broker was not examined and the assessee had no opportunity to challenge the entries. In the absence of reliable evidence showing a sale followed by movement of goods from Rajasthan to another State, the essential ingredients of an inter-State sale were not made out, and the Revenue failed to dislodge the Board of Revenue's findings. en-us Fri, 16 Mar 1990 00:00:00 +0530 Mon, 30 Sep 2013 11:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157079 Whether sales were inter-State or local depended on proof of the actual movement of goods and a contract of sale causing that movement. Unproved entries in a broker's account book could not, by themselves, establish the inter-State character of the transactions, especially where the broker was not examined and the assessee had no opportunity to challenge the entries. In the absence of reliable evidence showing a sale followed by movement of goods from Rajasthan to another State, the essential ingredients of an inter-State sale were not made out, and the Revenue failed to dislodge the Board of Revenue's findings. Case-Laws VAT and Sales Tax Fri, 16 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157079