2005 (11) TMI 441

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..... ck-post record showing the movement of goods in question from the end of assessee to other parties outside the State, the sales in question could not be held to be inter-State sales exigible to Central sales tax at the hands of assessee. Both the appellate courts have concurrently held that the assessing authority failed to bring any material on record which could establish taxable inter-State s .....

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..... d as inter-State sales in the hands of assessee. Even, if the assessee failed to produce the books of account, the assessing authority could gather material from other sources to prove such taxable inter-State sales like enquiry from purchasing dealers of destination station, etc., but nothing of this sort was done by the assessing authority. I do not see any error in these appellate orders and .....

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