https://www.taxtmi.com/caselaws?id=795236 A Tribunal acting as the final fact-finding authority must examine records relevant to an inter-State purchase deduction claimed for goods used in works contracts, or allow the dealer to produce them. The text states that the underlying orders did not address the contract terms or foundational material showing whether the contracts occasioned movement of goods from outside the State. Rejecting the claim without verifying records asserted to have been filed denied consideration of relevant evidence and an opportunity to substantiate the claim. The Tribunal's order was set aside for fresh consideration of the evidence and, if needed, additional material. en-us Wed, 15 Jul 2026 00:00:00 +0530 Mon, 20 Jul 2026 09:37:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795236 A Tribunal acting as the final fact-finding authority must examine records relevant to an inter-State purchase deduction claimed for goods used in works contracts, or allow the dealer to produce them. The text states that the underlying orders did not address the contract terms or foundational material showing whether the contracts occasioned movement of goods from outside the State. Rejecting the claim without verifying records asserted to have been filed denied consideration of relevant evidence and an opportunity to substantiate the claim. The Tribunal's order was set aside for fresh consideration of the evidence and, if needed, additional material. Case-Laws VAT / Sales Tax Wed, 15 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795236