1990 (3) TMI 350 - HC - VAT and Sales Tax

Summary

The High Court of Rajasthan dismissed six revision petitions regarding the classification of sales as inter-State or outside the State. The court held that there was insufficient evidence to prove the transactions were inter-State sales, as the entries in the "nood bahi" were not substantiated by the examination of the "dalal" or other evidence. The court found that essential requirements for inter-State sales were lacking and upheld the Board of Revenue's decision. The revision petitions were dismissed, and each party was ordered to bear their own costs.