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of <h1>Assessee's Subsequent Sales Upheld as Tribunal Dismisses State Government's Revision</h1> The High Court of Madras upheld the Tribunal's decision that the sales by the assessee were subsequent sales, not first sales of electrical goods, as they ... - The High Court of Madras upheld the Tribunal's decision that the sales by the assessee were subsequent sales, not first sales of electrical goods, as they were purchased from a genuine dealer named Honesty Electricals. This decision was based on previous cases where Honesty Electricals was found to be a legitimate dealer. The State Government's revision was dismissed.
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