https://www.taxtmi.com/caselaws?id=163725 The court held that purchases made on behalf of an ex-U.P. principal did not qualify as inter-State purchases, despite the applicant's arguments supported by form IIIC(1) and purchase tax charging. The court referenced precedent and emphasized that purchases for the principal moving outside the state did not meet inter-State purchase criteria. The court disagreed with the applicant's reliance on the Mukund Lal Banarasi Lal case and considered the charging of purchase tax a significant factor against the applicant. The Tribunal's assessment of facts and Section 3 of the Central Sales Tax Act were crucial in determining the nature of purchases, leading to the dismissal of both revisions without costs. en-us Thu, 19 Apr 2007 00:00:00 +0530 Tue, 08 Apr 2014 12:27:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163725 The court held that purchases made on behalf of an ex-U.P. principal did not qualify as inter-State purchases, despite the applicant's arguments supported by form IIIC(1) and purchase tax charging. The court referenced precedent and emphasized that purchases for the principal moving outside the state did not meet inter-State purchase criteria. The court disagreed with the applicant's reliance on the Mukund Lal Banarasi Lal case and considered the charging of purchase tax a significant factor against the applicant. The Tribunal's assessment of facts and Section 3 of the Central Sales Tax Act were crucial in determining the nature of purchases, leading to the dismissal of both revisions without costs. Case-Laws VAT and Sales Tax Thu, 19 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163725