https://www.taxtmi.com/caselaws?id=353875 Local sales supported by invoices, lorry receipts, ledger extracts and payment records were not liable to be assessed as inter-State sales under the Central Sales Tax Act, 1956, because the buyer's statement was not tested by cross-examination and no clinching material proved inter-State movement. The concurrent factual findings that suppression was not established and that natural justice had been breached were supported by evidence and were not perverse. In revision, the court declined interference with those findings, and the penalty founded on the same assessment was consequently not sustainable. en-us Wed, 22 Nov 2017 00:00:00 +0530 Mon, 15 Jan 2018 07:39:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353875 Local sales supported by invoices, lorry receipts, ledger extracts and payment records were not liable to be assessed as inter-State sales under the Central Sales Tax Act, 1956, because the buyer's statement was not tested by cross-examination and no clinching material proved inter-State movement. The concurrent factual findings that suppression was not established and that natural justice had been breached were supported by evidence and were not perverse. In revision, the court declined interference with those findings, and the penalty founded on the same assessment was consequently not sustainable. Case-Laws VAT and Sales Tax Wed, 22 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353875