https://www.taxtmi.com/caselaws?id=257851 The Court dismissed the appeals as the appellant failed to provide conclusive evidence of movement of goods in 6 disputed transactions, necessary for inter state sales under Section 3 of the Central Sales Tax Act. While the appellant proved inter state sales in 20 transactions with supporting documents, the lack of evidence in the remaining 6 led to rejection. The Court emphasized the burden on the appellant to establish inter state sales, highlighting the requirement of movement of goods as integral to such transactions under Section 3. en-us Tue, 17 Mar 2015 00:00:00 +0530 Wed, 09 Mar 2016 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257851 The Court dismissed the appeals as the appellant failed to provide conclusive evidence of movement of goods in 6 disputed transactions, necessary for inter state sales under Section 3 of the Central Sales Tax Act. While the appellant proved inter state sales in 20 transactions with supporting documents, the lack of evidence in the remaining 6 led to rejection. The Court emphasized the burden on the appellant to establish inter state sales, highlighting the requirement of movement of goods as integral to such transactions under Section 3. Case-Laws VAT and Sales Tax Tue, 17 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257851