https://www.taxtmi.com/caselaws?id=192517 Where the record contains sufficient material, an appellate authority should decide whether the assessee is an importer or purchaser rather than remand for fresh enquiry. The agreement's substance established a buyer-seller relationship: goods were purchased from the company's depots, payment was made against bills, and the company's liability ended on delivery. The company, which moved its own goods into the State and made the first sale, was therefore the importer, not the assessee. Sales were intra-State because goods reached and came to rest at the depots before sale; inter-State movement must be occasioned by or incidental to the sale contract. en-us Fri, 08 May 1981 00:00:00 +0530 Sat, 03 Jun 2017 16:06:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192517 Where the record contains sufficient material, an appellate authority should decide whether the assessee is an importer or purchaser rather than remand for fresh enquiry. The agreement's substance established a buyer-seller relationship: goods were purchased from the company's depots, payment was made against bills, and the company's liability ended on delivery. The company, which moved its own goods into the State and made the first sale, was therefore the importer, not the assessee. Sales were intra-State because goods reached and came to rest at the depots before sale; inter-State movement must be occasioned by or incidental to the sale contract. Case-Laws VAT and Sales Tax Fri, 08 May 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192517