https://www.taxtmi.com/caselaws?id=157524 The High Court upheld the Sales Tax Appellate Tribunal's decision, affirming turnovers as inter-State sales for assessment years 1984-85 and 1985-86 under the Central Sales Tax Act. The Court found movement of goods to Tamil Nadu and Pondicherry was due to buyer's orders or contractual obligations, dismissing the assessee's claim of branch transfers. It rejected the argument of insufficient opportunity for evidence submission, noting the Tribunal's fair treatment in allowing C forms for tax relief. The Court ultimately dismissed the tax revision cases, upholding the assessment of turnovers as inter-State sales. en-us Fri, 22 Jan 1993 00:00:00 +0530 Mon, 07 Oct 2013 15:44:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157524 The High Court upheld the Sales Tax Appellate Tribunal's decision, affirming turnovers as inter-State sales for assessment years 1984-85 and 1985-86 under the Central Sales Tax Act. The Court found movement of goods to Tamil Nadu and Pondicherry was due to buyer's orders or contractual obligations, dismissing the assessee's claim of branch transfers. It rejected the argument of insufficient opportunity for evidence submission, noting the Tribunal's fair treatment in allowing C forms for tax relief. The Court ultimately dismissed the tax revision cases, upholding the assessment of turnovers as inter-State sales. Case-Laws VAT and Sales Tax Fri, 22 Jan 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157524