https://www.taxtmi.com/caselaws?id=68885 Second-sale exemption for motor cars and a motor vehicle required fresh examination because purchases within the State and purchase from a dealer in the course of business could establish the claim without indispensable proof of prior tax payment. The claims were remanded for reconsideration. Exemption for sewing machines failed because the locally purchased goods were not correlated with goods sold and lacked supporting evidence. M.S. rounds were separately taxable because they emerged from billets, blooms and skelp as commercially distinct commodities. Tribunal enhancement jurisdiction did not extend to turnover absent from the appellate proceedings; the State's enhancement petitions were rejected. en-us Mon, 09 Aug 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:12:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68885 Second-sale exemption for motor cars and a motor vehicle required fresh examination because purchases within the State and purchase from a dealer in the course of business could establish the claim without indispensable proof of prior tax payment. The claims were remanded for reconsideration. Exemption for sewing machines failed because the locally purchased goods were not correlated with goods sold and lacked supporting evidence. M.S. rounds were separately taxable because they emerged from billets, blooms and skelp as commercially distinct commodities. Tribunal enhancement jurisdiction did not extend to turnover absent from the appellate proceedings; the State's enhancement petitions were rejected. Case-Laws Income Tax Mon, 09 Aug 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68885