https://www.taxtmi.com/caselaws?id=164434 The Tribunal's failure to address all issues in its revisional order was noted, with some issues decided in the review order. The reliability of Bhansar certificates was upheld, finding them insufficient to prove export claims to Nepal. Sales were not classified as intra-State due to lack of evidence of crossing the Indian customs border. The enhancement of gross turnover and disallowance of sales of tax-free goods were deemed legal. The levy of additional tax was found arbitrary, requiring reassessment. Surcharge was upheld on net tax payable, and the legality of the surcharge rate was not addressed. Only the reassessment of additional tax was granted in favor of the assessee. en-us Mon, 09 Feb 2009 00:00:00 +0530 Tue, 18 Nov 2014 15:26:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164434 The Tribunal's failure to address all issues in its revisional order was noted, with some issues decided in the review order. The reliability of Bhansar certificates was upheld, finding them insufficient to prove export claims to Nepal. Sales were not classified as intra-State due to lack of evidence of crossing the Indian customs border. The enhancement of gross turnover and disallowance of sales of tax-free goods were deemed legal. The levy of additional tax was found arbitrary, requiring reassessment. Surcharge was upheld on net tax payable, and the legality of the surcharge rate was not addressed. Only the reassessment of additional tax was granted in favor of the assessee. Case-Laws VAT and Sales Tax Mon, 09 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164434