https://www.taxtmi.com/caselaws?id=166470 Sale of DEPB licences was treated as inter-State where the transactions occasioned movement of goods from one State to another within section 3(a) of the Central Sales Tax Act, 1956, and the surrounding circumstances showed sales to buyers in different States without documentary proof of prior movement before sale. The Tribunal, as final fact-finding authority, could be interfered with in revision only if it relied on irrelevant material, ignored relevant material, or reached a perverse conclusion; no such error was shown. Section 21(5) of the Andhra Pradesh General Sales Tax Act, 1957 permitted enquiry, but did not require a separate enquiry in every case. en-us Fri, 05 Aug 2011 00:00:00 +0530 Sun, 28 Sep 2014 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166470 Sale of DEPB licences was treated as inter-State where the transactions occasioned movement of goods from one State to another within section 3(a) of the Central Sales Tax Act, 1956, and the surrounding circumstances showed sales to buyers in different States without documentary proof of prior movement before sale. The Tribunal, as final fact-finding authority, could be interfered with in revision only if it relied on irrelevant material, ignored relevant material, or reached a perverse conclusion; no such error was shown. Section 21(5) of the Andhra Pradesh General Sales Tax Act, 1957 permitted enquiry, but did not require a separate enquiry in every case. Case-Laws VAT and Sales Tax Fri, 05 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166470