https://www.taxtmi.com/caselaws?id=349488 The Court allowed the revisions, setting aside the Tribunal's orders. It held that the purchases made by the Branch Office in U.P. were part of inter-State trade and thus not taxable under the U.P. Trade Tax Act, 1948. The Court also dismissed the need to address the best judgment assessment due to its primary conclusion on the taxability of the transactions. en-us Tue, 10 Oct 2017 00:00:00 +0530 Wed, 28 Mar 2018 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349488 The Court allowed the revisions, setting aside the Tribunal's orders. It held that the purchases made by the Branch Office in U.P. were part of inter-State trade and thus not taxable under the U.P. Trade Tax Act, 1948. The Court also dismissed the need to address the best judgment assessment due to its primary conclusion on the taxability of the transactions. Case-Laws VAT and Sales Tax Tue, 10 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349488