https://www.taxtmi.com/caselaws?id=163692 Purchases claimed to have been made for an ex-U.P. principal had to be tested transaction by transaction to determine whether they were made on the principal's direction and whether the goods were dispatched out of Uttar Pradesh in the shortest possible time, with a clear nexus between purchase and dispatch. The Tribunal's acceptance of the dealer's claim was found unsustainable because it did not examine each transaction individually and did not consider the assessing authority's reasons for rejecting the claim. The assessment was also not aligned with the legal test laid down by the apex court, so the Tribunal's order was vitiated and fresh assessment was required under the correct standard. en-us Thu, 15 Feb 2007 00:00:00 +0530 Mon, 07 Apr 2014 16:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163692 Purchases claimed to have been made for an ex-U.P. principal had to be tested transaction by transaction to determine whether they were made on the principal's direction and whether the goods were dispatched out of Uttar Pradesh in the shortest possible time, with a clear nexus between purchase and dispatch. The Tribunal's acceptance of the dealer's claim was found unsustainable because it did not examine each transaction individually and did not consider the assessing authority's reasons for rejecting the claim. The assessment was also not aligned with the legal test laid down by the apex court, so the Tribunal's order was vitiated and fresh assessment was required under the correct standard. Case-Laws VAT and Sales Tax Thu, 15 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163692