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2010 (4) TMI 1019 - ALLAHABAD HIGH COURTWhether the assessee had no place of business, which was engaged in selling or purchasing in Agra? Held that:- Considering the fact that the Tribunal has also not recorded any finding that the assessee had any storage space or store or any manufacturing unit in Agra from where it could have sent the beverages from Agra in U.P. to Rajasthan. The conclusion drawn that the assessee had made inter-State sales from Agra to Rajasthan is not justified. It makes no sense that the assessee which has no manufacturing unit would first get the goods in Agra and then send it to Rajasthan when it has available to do the beverage in Rajasthan itself, which is sent by sisters concern as stock transfer. In view of the above, the imposition made to the extent of a turnover of ₹ 6 lacs is bad and not justified. The order of the Tribunal to this extent is set aside.
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