https://www.taxtmi.com/caselaws?id=163428 The revision against the Tribunal's order related to the assessment year 1981-82, concerning the rejection of claims of a dealer regarding stock transfer, was dismissed. The turnover claimed as stock transfer to the Delhi Head Office was treated as Central Sales by the assessing authority, a decision upheld by the appellate authority and the Tribunal. The Tribunal's finding rejecting the stock transfer claim was considered a factual determination based on evidence from a survey conducted at the dealer's premises, supporting the assessment of Central Sales. The dealer's reliance on a previous judgment for a different assessment year was deemed insufficient to challenge the Tribunal's factual finding. en-us Fri, 09 Jul 2004 00:00:00 +0530 Wed, 02 Apr 2014 15:09:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163428 The revision against the Tribunal's order related to the assessment year 1981-82, concerning the rejection of claims of a dealer regarding stock transfer, was dismissed. The turnover claimed as stock transfer to the Delhi Head Office was treated as Central Sales by the assessing authority, a decision upheld by the appellate authority and the Tribunal. The Tribunal's finding rejecting the stock transfer claim was considered a factual determination based on evidence from a survey conducted at the dealer's premises, supporting the assessment of Central Sales. The dealer's reliance on a previous judgment for a different assessment year was deemed insufficient to challenge the Tribunal's factual finding. Case-Laws VAT and Sales Tax Fri, 09 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163428