https://www.taxtmi.com/caselaws?id=237802 The Court dismissed the revision petition challenging the Rajasthan Tax Board's judgment, upholding the Deputy Commissioner's decision that there was no inter-State sale due to the absence of a pre-existing contract for sale. The dispute arose from discrepancies in goods transfer to a Hyderabad Depot for the year 1996-97, where the Assessing Officer imposed additional tax. The Court emphasized the significance of factual evidence and the interpretation of inter-State sales, affirming the Tax Board's decision based on the lack of evidence supporting an inter-State sale. en-us Mon, 23 Sep 2013 00:00:00 +0530 Tue, 08 Oct 2013 08:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237802 The Court dismissed the revision petition challenging the Rajasthan Tax Board's judgment, upholding the Deputy Commissioner's decision that there was no inter-State sale due to the absence of a pre-existing contract for sale. The dispute arose from discrepancies in goods transfer to a Hyderabad Depot for the year 1996-97, where the Assessing Officer imposed additional tax. The Court emphasized the significance of factual evidence and the interpretation of inter-State sales, affirming the Tax Board's decision based on the lack of evidence supporting an inter-State sale. Case-Laws VAT and Sales Tax Mon, 23 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237802