https://www.taxtmi.com/caselaws?id=161740 A purchase is outside the State's taxing power where movement of goods from one State to another is an integral and inseparable part of the transaction, and the true character of the dealings must be determined transaction by transaction on the evidence. The Tribunal erred by not examining the dealer's documentary material, including account books and statutory forms, and by not recording a clear finding on whether the gur purchases were made for ex-U.P. principals under existing arrangements. Form III-C(1) alone did not attract the conclusive-evidence rule under section 12-A, because the claim was not one under the specific exemption provision to which that presumption applied. The orders were set aside and the matter remitted for fresh adjudication. en-us Tue, 02 Nov 1999 00:00:00 +0530 Wed, 05 Feb 2014 15:17:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161740 A purchase is outside the State's taxing power where movement of goods from one State to another is an integral and inseparable part of the transaction, and the true character of the dealings must be determined transaction by transaction on the evidence. The Tribunal erred by not examining the dealer's documentary material, including account books and statutory forms, and by not recording a clear finding on whether the gur purchases were made for ex-U.P. principals under existing arrangements. Form III-C(1) alone did not attract the conclusive-evidence rule under section 12-A, because the claim was not one under the specific exemption provision to which that presumption applied. The orders were set aside and the matter remitted for fresh adjudication. Case-Laws VAT and Sales Tax Tue, 02 Nov 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161740