https://www.taxtmi.com/caselaws?id=250421 The High Court set aside the order treating local sales as inter-state sales due to lack of proof of goods movement and incorrect assessment based on one day's sales. The court emphasized that estimating sales based on one day is invalid, considering factors like festivals and calamities affecting sales variations. The Tribunal's decision dismissing the tax case was affirmed, directing the petitioner to respond to the show cause notice within 15 days. The respondent was instructed to conduct a personal hearing and make appropriate decisions based on objections and laws, with no costs awarded. en-us Thu, 12 Jun 2014 00:00:00 +0530 Tue, 12 Aug 2014 09:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=250421 The High Court set aside the order treating local sales as inter-state sales due to lack of proof of goods movement and incorrect assessment based on one day's sales. The court emphasized that estimating sales based on one day is invalid, considering factors like festivals and calamities affecting sales variations. The Tribunal's decision dismissing the tax case was affirmed, directing the petitioner to respond to the show cause notice within 15 days. The respondent was instructed to conduct a personal hearing and make appropriate decisions based on objections and laws, with no costs awarded. Case-Laws VAT and Sales Tax Thu, 12 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=250421