Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + AT VAT and Sales Tax - 1977 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1977 (3) TMI 76 - AT - VAT and Sales TaxExtract: .......ter-State sale are missing in the instant cases. There is no link between the movement and depot sales. There is no ascertainment of goods at this end. In the circumstances, we hold that the assessments under Central Sales Tax Act on the disputed turnovers in all the five appeals are not sustainable. In the result, all the five appeals are allowed.
|