https://www.taxtmi.com/caselaws?id=164443 Assessment of DEPB sale as an intra-State transaction could not be sustained where the revisional and assessing authorities relied mainly on an Andhra Pradesh Sales Tax Tribunal observation that had already been set aside by the Supreme Court. With no independent material and no fresh examination of the relevant facts, the finding that the sale occurred within Orissa was held untenable. The notice issued under rule 80 and the assessment under section 12(4) were therefore vulnerable, and both the assessment order and revisional order were set aside. The matter was remitted for fresh assessment after giving the dealer an opportunity to produce documents and requiring independent consideration of the materials. en-us Tue, 09 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 13:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164443 Assessment of DEPB sale as an intra-State transaction could not be sustained where the revisional and assessing authorities relied mainly on an Andhra Pradesh Sales Tax Tribunal observation that had already been set aside by the Supreme Court. With no independent material and no fresh examination of the relevant facts, the finding that the sale occurred within Orissa was held untenable. The notice issued under rule 80 and the assessment under section 12(4) were therefore vulnerable, and both the assessment order and revisional order were set aside. The matter was remitted for fresh assessment after giving the dealer an opportunity to produce documents and requiring independent consideration of the materials. Case-Laws VAT and Sales Tax Tue, 09 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164443