https://www.taxtmi.com/caselaws?id=159799 The Tribunal was required to determine whether the disputed turnover constituted inter-State sales under the Central Sales Tax Act, 1956, or sales outside the State, and it could not dispose of that issue by adopting a 50:50 division without addressing the rival legal contentions. A reasoned adjudication on the nature of the transactions was necessary, with findings on the applicable legal provisions and the character of the sales. Because the Tribunal failed to decide the merits and instead used an unexplained compromise formula, its order was set aside and the matter was remitted for fresh consideration in accordance with law. en-us Fri, 28 Nov 1997 00:00:00 +0530 Mon, 02 Dec 2013 13:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159799 The Tribunal was required to determine whether the disputed turnover constituted inter-State sales under the Central Sales Tax Act, 1956, or sales outside the State, and it could not dispose of that issue by adopting a 50:50 division without addressing the rival legal contentions. A reasoned adjudication on the nature of the transactions was necessary, with findings on the applicable legal provisions and the character of the sales. Because the Tribunal failed to decide the merits and instead used an unexplained compromise formula, its order was set aside and the matter was remitted for fresh consideration in accordance with law. Case-Laws VAT and Sales Tax Fri, 28 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159799