1991 (2) TMI 381

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..... e in T.A. No. 21 of 1986 dated 11th August, 1988. M/s. Suvarna Enterprises, dealers in cotton, filed Central sales tax VI returns for the assessment year 1983-84 declaring their gross and net turnover at Rs. 17,34,567. Out of this amount, the assessee claimed exemption on a turnover of Rs. 1,18,020 on the ground that their turnover related to sale of lint purchased from Bellary in Karnataka State .....

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..... o the dealer in Coimbatore. The goods were not brought into Andhra Pradesh State nor did they move out of the Andhra Pradesh State. No element of sale had taken place in the Andhra Pradesh State and hence it could not be concluded that there was interState sale in Andhra Pradesh in the hands of the assessee relating to the goods. In this view, the Tribunal took the view that the goods purchased at .....

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