https://www.taxtmi.com/caselaws?id=165305 The court upheld the authorities' decision that the transactions constituted inter-State sales based on the records and rejected the petitioner's argument regarding sales tax exemption for the transfer of cement to Pondicherry. The court directed that sales tax on a portion of the cement quantity be confirmed, while the remaining quantity be re-evaluated individually by the assessing officer in compliance with the law, emphasizing the need to scrutinize each transaction separately for tax assessment purposes. en-us Thu, 11 Mar 2010 00:00:00 +0530 Tue, 14 Oct 2014 11:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165305 The court upheld the authorities' decision that the transactions constituted inter-State sales based on the records and rejected the petitioner's argument regarding sales tax exemption for the transfer of cement to Pondicherry. The court directed that sales tax on a portion of the cement quantity be confirmed, while the remaining quantity be re-evaluated individually by the assessing officer in compliance with the law, emphasizing the need to scrutinize each transaction separately for tax assessment purposes. Case-Laws VAT and Sales Tax Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165305