2002 (6) TMI 571

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..... e Central Sales Tax Act, 1956. 2.. The assessment year with which we are concerned is 1982-83. There was a raid in the business premises of the dealer and the Enforcement Wing Officials, in their report dated February 28, 1987, reported to the assessing officer that the dealer effected inter-State sales of the goods from its Madras Office to Tvl. Venkateswara System Co. Ltd., Agartala, Andhra Pra .....

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..... ained in its business, and dismissed the appeal. 4.. The dealer carried the matter in appeal before the Sales Tax Appellate Tribunal. The Tribunal recorded a finding that the turnover in question was assessed to tax under the Andhra Pradesh General Sales Tax Act and hence, the question of taxing the same turnover in Tamil Nadu does not arise. The Tribunal also recorded a finding that the transact .....

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..... basis, recorded a finding that the sale was effected from Andhra Pradesh and it was not an inter-State sale. 6.. We find that the said finding is based on material as the Tribunal has drawn its inference from the order of assessment made on the dealer under the relevant provisions of the Andhra Pradesh General Sales Tax Act to hold that the sale was an intra-State sale in that State and not an in .....

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