https://www.taxtmi.com/caselaws?id=162593 The court upheld the revisionary order determining the transactions as inter-State sales rather than branch transfers. It emphasized that factual conclusions based on evidence cannot be disturbed, especially when challenged by the assessee. The court found the seized documents indicated sales outside the State, making the transactions inter-State sales. It dismissed the petitioner's arguments on forms and materials, stating the assessing officer had authority to review all documents. The court rejected the claim that tax payment by the branch invalidated the orders. Ultimately, the court upheld the decision, affirming the transactions as inter-State sales subject to taxation. en-us Fri, 29 Jul 2005 00:00:00 +0530 Mon, 10 Mar 2014 17:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162593 The court upheld the revisionary order determining the transactions as inter-State sales rather than branch transfers. It emphasized that factual conclusions based on evidence cannot be disturbed, especially when challenged by the assessee. The court found the seized documents indicated sales outside the State, making the transactions inter-State sales. It dismissed the petitioner's arguments on forms and materials, stating the assessing officer had authority to review all documents. The court rejected the claim that tax payment by the branch invalidated the orders. Ultimately, the court upheld the decision, affirming the transactions as inter-State sales subject to taxation. Case-Laws VAT and Sales Tax Fri, 29 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162593