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2013 (10) TMI 257 - RAJASTHAN HIGH COURTClassification of sale - Inter state sale or Intra state sale - Held that:- recorded a categorical finding that the sale took place from the Hyderabad Depot and CST @ 4% was recovered on the said sale. Further the absence of pre-existing contract for sale was also noticed by the Dy. Comm., while passing the order dated 13.9.2001. The said findings recorded by the Dy. Comm. though questioned by the Department have been upheld by the Tax Board by its impugned judgment dated 16.10.2003 - A perusal of the judgment dated 16.10.2003 passed by the Tax Board would reveal that the petitioner – Department has not questioned the validity and / or authenticity of the documents, which were produced before the Dy. Comm., which form the bedrock of passing of the order by the said appellate authority. Further the findings based on those documents are essentially findings of fact and the absence of pre-existing contract of sale between the assessee and the Gulburga firm has been the case throughout i.e. even the A.O. has failed to point out any such pre-existing contract, in absence whereof the sale cannot be treated as inter-State sale - Decided against Revenue.
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