https://www.taxtmi.com/caselaws?id=161001 The High Court allowed the revision, setting aside previous orders and remanding the case for a fresh decision by the Deputy Commissioner (Appeals). The court emphasized the importance of the burden of proof on the assessee to establish that the movement of goods was not due to a sale, highlighting errors by the appellate authorities in not thoroughly examining evidence before imposing tax and penalties. The court stressed the necessity of proper evidence examination to determine the true nature of transactions for tax liability in inter-State cases. en-us Mon, 06 Nov 2000 00:00:00 +0530 Sat, 28 Dec 2013 12:04:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161001 The High Court allowed the revision, setting aside previous orders and remanding the case for a fresh decision by the Deputy Commissioner (Appeals). The court emphasized the importance of the burden of proof on the assessee to establish that the movement of goods was not due to a sale, highlighting errors by the appellate authorities in not thoroughly examining evidence before imposing tax and penalties. The court stressed the necessity of proper evidence examination to determine the true nature of transactions for tax liability in inter-State cases. Case-Laws VAT and Sales Tax Mon, 06 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161001