https://www.taxtmi.com/caselaws?id=157126 Goods despatched from Madras pursuant to contracts with buyers in other States were treated as inter-State sales, because the movement of goods was linked to the purchase transactions and the authorities found that the claim of branch transfers was unsupported. The assessee's alternative plea for relief on the footing that the same turnover had already suffered sales tax in other States also failed, as there was no assessment order or reliable material proving prior taxation of the same goods, and the affidavit relied on was vague and based on the same incorrect assumption. The revisional challenge therefore failed and the Tribunal's order stood. en-us Wed, 17 Jul 1991 00:00:00 +0530 Mon, 30 Sep 2013 15:18:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157126 Goods despatched from Madras pursuant to contracts with buyers in other States were treated as inter-State sales, because the movement of goods was linked to the purchase transactions and the authorities found that the claim of branch transfers was unsupported. The assessee's alternative plea for relief on the footing that the same turnover had already suffered sales tax in other States also failed, as there was no assessment order or reliable material proving prior taxation of the same goods, and the affidavit relied on was vague and based on the same incorrect assumption. The revisional challenge therefore failed and the Tribunal's order stood. Case-Laws VAT and Sales Tax Wed, 17 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157126