AO rightly rejected certain transactions on failure of assessee to prove them as inter-State sales

CST & VAT : CST - Where assessee claimed that 26 transactions in question were inter-State sale and Assessing Officer rejected 6 out of 26 transactions, since in respect of 6 transactions assessee had been unable to discharge burden of proving that they were, in fact, inter-State sale, said transactions were not inter-State sale