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<h1>High Court affirms Board's decision on tax exemption for second car sale. Proof of prior taxable sale needed. Appeal dismissed.</h1> The Madras High Court upheld the Board of Revenue's decision to revise the Appellate Assistant Commissioner's order regarding tax exemption on the second ... - Issues: Appeal against order of Board of Revenue revising order of Appellate Assistant Commissioner regarding exemption from tax on second sale of a car.The judgment of the Madras High Court involved an appeal against the Board of Revenue's order revising the decision of the Appellate Assistant Commissioner regarding exemption from tax on the second sale of a car by a dealer in petroleum products. The Deputy Commercial Tax Officer initially rejected the claim for exemption as the appellant failed to provide proof that the earlier sale had already been taxed. However, the Appellate Assistant Commissioner allowed the appeal, stating that the appellant was not the first seller and hence exempt from tax. The Board of Revenue, in its revision, emphasized the need for the appellant to prove the existence of an earlier taxable sale in the State, which the appellant failed to establish. The Court held that the Appellate Assistant Commissioner's decision was legally incorrect as the appellant's exemption claim was solely based on not being the first seller, which was insufficient. The Board's revision was deemed valid as it provided the appellant with an opportunity to address the new ground for assessment, which the appellant failed to do, leading to the dismissal of the appeal.The Court addressed the argument that the Deputy Commercial Tax Officer and the Board of Revenue had different grounds for assessment, with the former requiring proof of tax payment on the earlier sale and the latter focusing on the existence of a taxable sale. The Court held that this distinction did not impact the validity of the Board's order. The Court emphasized that the appellant's failure to prove the earlier sale as taxable in the State was crucial, and the Board's revision was justified as it provided the appellant with the opportunity to address this requirement. Consequently, the Court upheld the Board's decision to revise the order of the Appellate Assistant Commissioner and sustain the assessment made by the Deputy Commercial Tax Officer, resulting in the dismissal of the appeal.
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