https://www.taxtmi.com/caselaws?id=162775 A revisional court will not disturb a Tribunal's factual finding that purchases were made for an ex-U.P. principal and that the goods were despatched outside the State when that finding is supported by contemporaneous records such as books of account, 6R and 9R entries, stock register and satti bahi. The court also held that reliance on an adverse enquiry was unwarranted where the enquiry was conducted after a long delay and was not fairly confronted to the dealer, with no opportunity for cross-examination. On that record, the transactions were treated as inter-State purchases and the deletion of tax was upheld. en-us Fri, 20 Jan 2006 00:00:00 +0530 Fri, 14 Mar 2014 11:04:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162775 A revisional court will not disturb a Tribunal's factual finding that purchases were made for an ex-U.P. principal and that the goods were despatched outside the State when that finding is supported by contemporaneous records such as books of account, 6R and 9R entries, stock register and satti bahi. The court also held that reliance on an adverse enquiry was unwarranted where the enquiry was conducted after a long delay and was not fairly confronted to the dealer, with no opportunity for cross-examination. On that record, the transactions were treated as inter-State purchases and the deletion of tax was upheld. Case-Laws VAT and Sales Tax Fri, 20 Jan 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162775