https://www.taxtmi.com/caselaws?id=416078 The High Court set aside the Tribunal's orders and restored the Appellate Assistant Commissioner's orders in a case involving challenging assessment orders for sales suppression and penalty. The Court emphasized the lack of evidence of interstate sales and the failure to prove taxable sales under the CST Act. The essential elements of interstate sales were analyzed, and it was concluded that the quotations issued did not constitute interstate sales. The Court found no grounds for reversing the Appellate Authority's findings and allowed the writ petitions, closing the connected Miscellaneous Petitions without costs. en-us Tue, 23 Nov 2021 00:00:00 +0530 Tue, 21 Dec 2021 08:43:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=416078 The High Court set aside the Tribunal's orders and restored the Appellate Assistant Commissioner's orders in a case involving challenging assessment orders for sales suppression and penalty. The Court emphasized the lack of evidence of interstate sales and the failure to prove taxable sales under the CST Act. The essential elements of interstate sales were analyzed, and it was concluded that the quotations issued did not constitute interstate sales. The Court found no grounds for reversing the Appellate Authority's findings and allowed the writ petitions, closing the connected Miscellaneous Petitions without costs. Case-Laws VAT and Sales Tax Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416078