https://www.taxtmi.com/caselaws?id=160910 Taxability of the petitioner's sales as first sales in the State could not be finally upheld on the existing record because the crucial factual question of who took delivery from the transporters at Secunderabad remained unresolved. The Court found the material incomplete on the movement of goods, passage of title, and the routing of orders, dispatches, and endorsements through the manufacturer, distributor, and petitioner. As the factual foundation for affirming revisional assessment was inadequate, the Tribunal's order was set aside and the matter was remitted for fresh consideration after allowing the assessee to adduce further material. en-us Thu, 24 Jan 2002 00:00:00 +0530 Thu, 26 Dec 2013 15:05:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160910 Taxability of the petitioner's sales as first sales in the State could not be finally upheld on the existing record because the crucial factual question of who took delivery from the transporters at Secunderabad remained unresolved. The Court found the material incomplete on the movement of goods, passage of title, and the routing of orders, dispatches, and endorsements through the manufacturer, distributor, and petitioner. As the factual foundation for affirming revisional assessment was inadequate, the Tribunal's order was set aside and the matter was remitted for fresh consideration after allowing the assessee to adduce further material. Case-Laws VAT and Sales Tax Thu, 24 Jan 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160910