https://www.taxtmi.com/caselaws?id=159636 The Tribunal upheld the assessment of the value of goods transferred as inter-State sales for the assessment year 1980-81. However, the Court found that there was no direct link between the movement of goods and the ultimate sale to the buyer, leading to the revision petition being allowed. The decision set aside the Tribunal's order, with each party bearing their respective costs. en-us Tue, 19 Aug 1997 00:00:00 +0530 Thu, 28 Nov 2013 16:14:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159636 The Tribunal upheld the assessment of the value of goods transferred as inter-State sales for the assessment year 1980-81. However, the Court found that there was no direct link between the movement of goods and the ultimate sale to the buyer, leading to the revision petition being allowed. The decision set aside the Tribunal's order, with each party bearing their respective costs. Case-Laws VAT and Sales Tax Tue, 19 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159636