https://www.taxtmi.com/caselaws?id=384976 The High Court held that U.P. revenue authorities lacked jurisdiction to conduct a survey in Delhi without involving Delhi sales tax authorities. The dispute over stock transfer of goods from Greater Noida to Delhi centered on the reliability of evidence, with the Court criticizing the assessing authority's reasoning and emphasizing the need for a factual examination. The Court set aside the Trade Tax Tribunal's order and remitted the matter for a fresh decision based on existing evidence, stressing the importance of thorough examination before reaching conclusions. en-us Mon, 26 Aug 2019 00:00:00 +0530 Wed, 28 Aug 2019 07:12:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384976 The High Court held that U.P. revenue authorities lacked jurisdiction to conduct a survey in Delhi without involving Delhi sales tax authorities. The dispute over stock transfer of goods from Greater Noida to Delhi centered on the reliability of evidence, with the Court criticizing the assessing authority's reasoning and emphasizing the need for a factual examination. The Court set aside the Trade Tax Tribunal's order and remitted the matter for a fresh decision based on existing evidence, stressing the importance of thorough examination before reaching conclusions. Case-Laws VAT and Sales Tax Mon, 26 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384976