https://www.taxtmi.com/caselaws?id=393674 Where the revenue relied on a Special Investigation Branch report stating that goods were transported from Allahabad to Calcutta and sold there, it could not on the same material treat the transaction as an intra-State sale under the U.P. Trade Tax Act, 1948. The report also linked the dealer's Form-F to the claim of benefit under Section 6-A of the Central Sales Tax Act, 1956, and no independent material supported a contrary intra-State finding. The authorities' contrary conclusion was therefore unsustainable, the impugned order was set aside, and the matter was remitted for reconsideration in accordance with law on the admitted nature of the transaction. en-us Wed, 08 Jan 2020 00:00:00 +0530 Sat, 21 Mar 2020 09:47:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=393674 Where the revenue relied on a Special Investigation Branch report stating that goods were transported from Allahabad to Calcutta and sold there, it could not on the same material treat the transaction as an intra-State sale under the U.P. Trade Tax Act, 1948. The report also linked the dealer's Form-F to the claim of benefit under Section 6-A of the Central Sales Tax Act, 1956, and no independent material supported a contrary intra-State finding. The authorities' contrary conclusion was therefore unsustainable, the impugned order was set aside, and the matter was remitted for reconsideration in accordance with law on the admitted nature of the transaction. Case-Laws VAT and Sales Tax Wed, 08 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=393674