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TMI Blog2019 (12) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - W.P.No.15579 of 2002 - - - Dated:- 2-12-2019 - Dr. Justice Vineet Kothari And Mr. Justi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... There was no proof that the earth moving equipments were taken either by the appellant or by their agent to outside the State. In the absence of such evidence, the transaction cannot be considered as one in the course of inter-State trade. So the Assessing Officer is not correct in treating the transaction as inter-State sales and levying 10% tax, only against the local tax, Surcharge, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amilnadu and there was no movement of Loader outside the State (typed set page 1 to 10 of set 3). So, there is no proof with the Department for the movement of goods outside the State, but on the contrary, the respondents are having proof in some cases that though purchaser is an outsider, the consumption is only in Tamilnadu. The Department has not taken efforts to verify the movement of goods af ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en a view that since the excise duty amount has been included in the price list and the insurance cover were with the buyer, the turnover can be an inter-State sale. The point is whether sale is concluded in Tamilnadu or it has completed only in other States. In this context, it is better to produce Section 4(2) of the Central Sales Tax Act. 3. Mr.M.Mohammed Shaffiq, the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X
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