https://www.taxtmi.com/caselaws?id=247794 The High Court set aside the Tribunal's decision on the claim for exemption under Section 6(2) of the Central Sales Tax Act, ruling in favor of the Revenue. The court held that the assessee failed to prove that the second interstate sale occurred during the goods' movement, invalidating the exemption claim. The High Court upheld the Tribunal's decisions on stock variation and penalty, confirming the cancellation of the estimated addition and the penalty imposed. The tax case revision was allowed with no costs. en-us Thu, 21 Jul 2011 00:00:00 +0530 Wed, 24 Sep 2014 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247794 The High Court set aside the Tribunal's decision on the claim for exemption under Section 6(2) of the Central Sales Tax Act, ruling in favor of the Revenue. The court held that the assessee failed to prove that the second interstate sale occurred during the goods' movement, invalidating the exemption claim. The High Court upheld the Tribunal's decisions on stock variation and penalty, confirming the cancellation of the estimated addition and the penalty imposed. The tax case revision was allowed with no costs. Case-Laws VAT and Sales Tax Thu, 21 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247794