https://www.taxtmi.com/caselaws?id=163217 A dealer claiming that purchases were made for and on behalf of ex-U.P. principals, and were therefore inter-State purchases, must affirmatively prove the existence of those principals and the factual link between purchase instructions, dispatch of goods and payment. The text notes that supporting evidence such as orders, account entries, destination of goods and mode of payment is necessary, and that doubtful existence of the principals undermines the claim at its foundation. On that basis, the remand for inquiry into alleged draft payments and the principals' existence was treated as justified, and no basis was shown to interfere with the Tribunal's direction. en-us Tue, 25 Sep 2007 00:00:00 +0530 Thu, 25 Dec 2014 20:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163217 A dealer claiming that purchases were made for and on behalf of ex-U.P. principals, and were therefore inter-State purchases, must affirmatively prove the existence of those principals and the factual link between purchase instructions, dispatch of goods and payment. The text notes that supporting evidence such as orders, account entries, destination of goods and mode of payment is necessary, and that doubtful existence of the principals undermines the claim at its foundation. On that basis, the remand for inquiry into alleged draft payments and the principals' existence was treated as justified, and no basis was shown to interfere with the Tribunal's direction. Case-Laws VAT and Sales Tax Tue, 25 Sep 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163217