https://www.taxtmi.com/caselaws?id=416078 Quotations recovered during inspection, without proof of actual sale, movement of goods from one State to another, or delivery to a carrier for onward transport, were insufficient to establish inter-State sales under the Central Sales Tax Act, 1956. The Court held that an inter-State sale requires a sale of goods and an integral nexus between that sale and the movement across State boundaries; mere quotations from business premises do not prove sales suppression or taxable turnover. The Tribunal's contrary view was unsustainable, and the deletion of the disputed turnover by the first appellate authority was upheld. 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 Quotations recovered during inspection, without proof of actual sale, movement of goods from one State to another, or delivery to a carrier for onward transport, were insufficient to establish inter-State sales under the Central Sales Tax Act, 1956. The Court held that an inter-State sale requires a sale of goods and an integral nexus between that sale and the movement across State boundaries; mere quotations from business premises do not prove sales suppression or taxable turnover. The Tribunal's contrary view was unsustainable, and the deletion of the disputed turnover by the first appellate authority was upheld. Case-Laws VAT and Sales Tax Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=416078