https://www.taxtmi.com/caselaws?id=70701 Machinery sold by the assessee was treated as a subsequent sale in the chain, and the relevant statutory scheme made such goods single-point taxable only at the first sale under the First Schedule. On that basis, the later sale could not be assessed to sales tax, so the assessment was unsustainable. Because the penalty was consequential to the failed assessment, it also could not stand independently and had to be cancelled. en-us Mon, 07 Oct 1974 00:00:00 +0530 Fri, 20 May 2022 15:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=70701 Machinery sold by the assessee was treated as a subsequent sale in the chain, and the relevant statutory scheme made such goods single-point taxable only at the first sale under the First Schedule. On that basis, the later sale could not be assessed to sales tax, so the assessment was unsustainable. Because the penalty was consequential to the failed assessment, it also could not stand independently and had to be cancelled. Case-Laws VAT and Sales Tax Mon, 07 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=70701