https://www.taxtmi.com/caselaws?id=157889 A purchaser is not treated as an importer merely because goods originate outside the State or freight is paid by it, where the documentary sale is completed by endorsement of the railway receipt and title passes within the State. The High Court accepted the Tribunal's finding that the cement transaction was an intra-State purchase in Uttar Pradesh, supported by purchase bills showing U.P. sales tax payment and unchallenged documentary material. It also held that section 12-A could not require proof of matters not specially within the assessee's knowledge, especially where the relevant records were available with railway and contracting parties, and no referable question of law arose. en-us Mon, 19 Jul 1993 00:00:00 +0530 Fri, 11 Oct 2013 17:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157889 A purchaser is not treated as an importer merely because goods originate outside the State or freight is paid by it, where the documentary sale is completed by endorsement of the railway receipt and title passes within the State. The High Court accepted the Tribunal's finding that the cement transaction was an intra-State purchase in Uttar Pradesh, supported by purchase bills showing U.P. sales tax payment and unchallenged documentary material. It also held that section 12-A could not require proof of matters not specially within the assessee's knowledge, especially where the relevant records were available with railway and contracting parties, and no referable question of law arose. Case-Laws VAT and Sales Tax Mon, 19 Jul 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157889