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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 ..... d Shaffiq, Special Government Pleader (T) For the Respondent : Mr.K.Ramani ORDER Dr.VINEET KOTHARI, J. The Revenue has filed this Writ Petition assailing the concurrent findings of facts rendered by the two Appellate Authorities below to the effect that the sales of Heavy Earth Moving Equipments by the Respondent- Assessee was not an inter-State Sale but an intra-State Sale and therefore, it i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 89/- and allow the claim." Finding of the Tribunal:- "14. In this context, the learned advocate for the respondent has pointed out that in some of the case, the goods were taken delivery by customers outside the State for local works. But, the customers are mostly financial institutions and transport companies. In respect of some purchase order placed by leasing companies for purchase of Hindus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been taken outside the State of Tamilnadu, then there may be cases for the State. Even then, the transport documents have to be verified to find out who is the real transporter and who is the real owner at the time of transport. All these vital informations are lacking in these assessment years. When the Assessing Officer has proposed to treat certain turnover under Central Sales Tax, it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on cannot be considered as one of inter-State Sales and they are only intra- State sales. 4. The learned counsel for the Respondent/Assessee supported the impugned orders. 5. Having heard the learned counsel for the parties, we are of the considered opinion that there is no merit in the present Writ Petition filed by the Revenue and the concurrent findings of the Appellate Authorities below are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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