https://www.taxtmi.com/caselaws?id=389540 The High Court of Madras upheld the concurrent findings of two Appellate Authorities that classified sales of Heavy Earth Moving Equipments by the Respondent-Assessee as intra-State sales. The Court dismissed the Writ Petition filed by the Revenue, noting the lack of contradictory evidence and emphasizing the importance of verifying transport documents to determine the nature of sales. The Court ruled in favor of the Respondent, stating that the findings were based on relevant materials and did not award any costs in the matter. en-us Mon, 02 Dec 2019 00:00:00 +0530 Tue, 10 Dec 2019 20:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=389540 The High Court of Madras upheld the concurrent findings of two Appellate Authorities that classified sales of Heavy Earth Moving Equipments by the Respondent-Assessee as intra-State sales. The Court dismissed the Writ Petition filed by the Revenue, noting the lack of contradictory evidence and emphasizing the importance of verifying transport documents to determine the nature of sales. The Court ruled in favor of the Respondent, stating that the findings were based on relevant materials and did not award any costs in the matter. Case-Laws VAT and Sales Tax Mon, 02 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=389540