1991 (2) TMI 381

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....LAL WAGHRAY, J.-This tax revision case is directed against the order of the Sales Tax Appellate Tribunal made in T.A. No. 21 of 1986 dated 11th August, 1988. M/s. Suvarna Enterprises, dealers in cotton, filed Central sales tax VI returns for the assessment year 1983-84 declaring their gross and net turnover at Rs. 17,34,567. Out of this amount, the assessee claimed exemption on a turnover of Rs. 1....

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....the assessee at Bellary, i.e., outside the State and they were despatched direct from the place of purchase to the dealer in Coimbatore. The goods were not brought into Andhra Pradesh State nor did they move out of the Andhra Pradesh State. No element of sale had taken place in the Andhra Pradesh State and hence it could not be concluded that there was interState sale in Andhra Pradesh in the hand....