https://www.taxtmi.com/caselaws?id=160009 The Court analyzed the interpretation of section 6(2)(b) of the Central Sales Tax Act for inter-State sales assessment. The petitioner, a manufacturer of tractors, sought exemption under the Act for second inter-State sales to registered dealers. The Court found in favor of the petitioner due to lack of evidence contradicting the claimed tax payment, leading to scrutiny of tax liability under section 6(2)(b). The Court determined that subsequent sales qualified for tax exemption under the Act, setting aside the Tribunal's tax levy order and directing parties to bear their own costs. en-us Mon, 29 Jun 1998 00:00:00 +0530 Fri, 06 Dec 2013 17:26:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160009 The Court analyzed the interpretation of section 6(2)(b) of the Central Sales Tax Act for inter-State sales assessment. The petitioner, a manufacturer of tractors, sought exemption under the Act for second inter-State sales to registered dealers. The Court found in favor of the petitioner due to lack of evidence contradicting the claimed tax payment, leading to scrutiny of tax liability under section 6(2)(b). The Court determined that subsequent sales qualified for tax exemption under the Act, setting aside the Tribunal's tax levy order and directing parties to bear their own costs. Case-Laws VAT and Sales Tax Mon, 29 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160009