https://www.taxtmi.com/caselaws?id=164678 Movement of Indian-made foreign liquor to depots outside Uttar Pradesh had to be assessed on the existing material to determine whether it was a stock transfer or an inter-State sale. The assessing authority rejected stock transfer on facts showing movement pursuant to prior orders, but the first appellate authority failed to give a conclusive finding and remanded the matter without properly examining the record. The Tribunal wrongly assumed that stock transfer had been accepted and allowed the appeals on that mistaken premise. The common order was set aside in part, and the first appellate authority was required to decide the appeals afresh on the existing material. en-us Fri, 30 Jan 2009 00:00:00 +0530 Sat, 22 Feb 2025 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164678 Movement of Indian-made foreign liquor to depots outside Uttar Pradesh had to be assessed on the existing material to determine whether it was a stock transfer or an inter-State sale. The assessing authority rejected stock transfer on facts showing movement pursuant to prior orders, but the first appellate authority failed to give a conclusive finding and remanded the matter without properly examining the record. The Tribunal wrongly assumed that stock transfer had been accepted and allowed the appeals on that mistaken premise. The common order was set aside in part, and the first appellate authority was required to decide the appeals afresh on the existing material. Case-Laws VAT / Sales Tax Fri, 30 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164678