https://www.taxtmi.com/caselaws?id=163733 The Allahabad HC upheld a Tribunal remand for transaction-wise scrutiny under the U.P. Trade Tax Act, holding that the assessing authority had not examined each purchase individually before rejecting the claim. The Tribunal was entitled to require reconsideration where the nature of the purchases depended on the legal test for inter-State transactions and purchases made by a commission agent for an ex-U.P. principal. Such purchases qualify as inter-State only when made on the principal's instruction, in pursuance of that instruction, and when the subsequent dispatches can be clearly linked to those purchases. The remand was therefore sustained. en-us Mon, 27 Aug 2007 00:00:00 +0530 Tue, 08 Apr 2014 14:10:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163733 The Allahabad HC upheld a Tribunal remand for transaction-wise scrutiny under the U.P. Trade Tax Act, holding that the assessing authority had not examined each purchase individually before rejecting the claim. The Tribunal was entitled to require reconsideration where the nature of the purchases depended on the legal test for inter-State transactions and purchases made by a commission agent for an ex-U.P. principal. Such purchases qualify as inter-State only when made on the principal's instruction, in pursuance of that instruction, and when the subsequent dispatches can be clearly linked to those purchases. The remand was therefore sustained. Case-Laws VAT and Sales Tax Mon, 27 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163733