https://www.taxtmi.com/caselaws?id=332994 A transaction cannot be rejected as tax evasion or denied inter-State and transit sale treatment without considering material documentary evidence and giving reasons on that evidence. The Court noted that purchase orders, C Forms, E1 Forms, assessment records and movement documents supported the case that goods moved from Nagpur to Saharanpur under a prior arrangement. Because the Tribunal did not address this material and relied only on a general allegation of evasion, its order was unsustainable. The matter was set aside and remitted for fresh consideration of the nature of the transaction on the existing record. en-us Tue, 27 Sep 2016 00:00:00 +0530 Sat, 01 Oct 2016 13:12:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332994 A transaction cannot be rejected as tax evasion or denied inter-State and transit sale treatment without considering material documentary evidence and giving reasons on that evidence. The Court noted that purchase orders, C Forms, E1 Forms, assessment records and movement documents supported the case that goods moved from Nagpur to Saharanpur under a prior arrangement. Because the Tribunal did not address this material and relied only on a general allegation of evasion, its order was unsustainable. The matter was set aside and remitted for fresh consideration of the nature of the transaction on the existing record. Case-Laws VAT and Sales Tax Tue, 27 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332994