1990 (3) TMI 350

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....they are being disposed of by a common order. The only controversy in the revision petitions is as to whether the Board of Revenue was right and justified in holding that the sales were outside the State of Rajasthan and were not inter-State sales. The contention advanced by the Revenue was that on the basis of entries in the "nood bahi" of "dalal" Pusa Ram Kasta, it should have been held as prove....

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.... is an inter-State sale or a sale outside the State, is a question of fact. This question of fact can be decided on the basis of material or evidence brought on record. From the side of the assessee declarations were submitted and those declarations were not found to be untrue after inquiry. The question that arises for consideration is whether on the basis of entries in the "nood bahi" of "dalal"....

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....moved from Rajasthan to outside the State of Rajasthan. An inference regarding contract can be drawn on the basis of proved circumstances but in the instant case, there is no material on the basis of which such an inference can be drawn that there existed any contract of sale in pursuance of which goods were transported from the State of Rajasthan. Thus the essential requirements or ingredients of....