https://www.taxtmi.com/caselaws?id=158625 Tax liability on cashew nut purchases was questioned where the assessee's reply admitted sourcing from imports made by the seller, yet the invoices described the goods as local raw cashew nuts and showed collection of TNGST, surcharge and cess. The dispute turned on reconciling the assessee's admission with the contemporaneous invoices and determining whether the goods had already suffered tax in the seller's hands or at the point of sale to the assessee. On that record, the assessment could not stand without closer examination of the documentary evidence, and the matter was remanded for fresh enquiry. en-us Wed, 17 Jun 2009 00:00:00 +0530 Thu, 17 Apr 2014 11:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158625 Tax liability on cashew nut purchases was questioned where the assessee's reply admitted sourcing from imports made by the seller, yet the invoices described the goods as local raw cashew nuts and showed collection of TNGST, surcharge and cess. The dispute turned on reconciling the assessee's admission with the contemporaneous invoices and determining whether the goods had already suffered tax in the seller's hands or at the point of sale to the assessee. On that record, the assessment could not stand without closer examination of the documentary evidence, and the matter was remanded for fresh enquiry. Case-Laws VAT and Sales Tax Wed, 17 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158625