1994 (4) TMI 360

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....4-1994<br>- - -<br>CST, VAT & Sales Tax<br>-<br>VISWANATHA IYER T.L. , J. T.L. VISWANATHA IYER, J.-Having regard to the documents produced before this Court, namely, exhibits P1 and P2, I think that ....

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....imself who had purchased them. The mere fact that the petitioner who is transporting the goods to Tamil Nadu was not a registered dealer is not relevant nor sufficient to infer an attempt at evasion ....