https://www.taxtmi.com/caselaws?id=168056 A writ petition was held maintainable despite an alternate statutory appeal because the challenge went to the very authority to issue the demand and notice, making the impugned action vulnerable on jurisdictional grounds. On the sales tax issue, motor vehicle sales claimed as inter-State transactions were protected by the concessional notification under section 8(5)(b) of the Central Sales Tax Act, 1956; later registration in the State did not, by itself, convert them into intra-State sales. The State had to prove that the vehicles had not moved pursuant to the contracts of sale, and that burden was not discharged. The single judge's interference was upheld. en-us Thu, 17 Nov 2011 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168056 A writ petition was held maintainable despite an alternate statutory appeal because the challenge went to the very authority to issue the demand and notice, making the impugned action vulnerable on jurisdictional grounds. On the sales tax issue, motor vehicle sales claimed as inter-State transactions were protected by the concessional notification under section 8(5)(b) of the Central Sales Tax Act, 1956; later registration in the State did not, by itself, convert them into intra-State sales. The State had to prove that the vehicles had not moved pursuant to the contracts of sale, and that burden was not discharged. The single judge's interference was upheld. Case-Laws VAT and Sales Tax Thu, 17 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168056