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2019 (12) TMI 423 - HC - VAT and Sales TaxLevy of sales tax / vat - inter-state or intra-state sale? - sales of Heavy Earth Moving Equipments by the Respondent- Assessee - TNGST Act - HELD THAT:- There is no merit in the present Writ Petition filed by the Revenue and the concurrent findings of the Appellate Authorities below are based on relevant materials and in the absence of any contra evidence available on record, no contrary view can be taken. In view of the same, the Writ Petition is liable to be dismissed and accordingly, it is dismissed.
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