https://www.taxtmi.com/caselaws?id=127940 Under section 5(vii) of the Madras General Sales Tax Act, the first sale of beedies is taxable only when made by a dealer not exempt under section 3(3); on the stated facts, the petitioners' sales were treated as such taxable first sales because the manufacturers were exempt dealers. The challenge to denial of exemption failed because there was no evidence that the manufacturers' aggregate turnover exceeded the statutory limit. Revisional interference was also unavailable on the ten per cent addition point, as that issue had not been raised before the Tribunal and there was no legal decision for revision to correct. en-us Thu, 10 Mar 1960 00:00:00 +0530 Mon, 25 Mar 2013 10:29:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127940 Under section 5(vii) of the Madras General Sales Tax Act, the first sale of beedies is taxable only when made by a dealer not exempt under section 3(3); on the stated facts, the petitioners' sales were treated as such taxable first sales because the manufacturers were exempt dealers. The challenge to denial of exemption failed because there was no evidence that the manufacturers' aggregate turnover exceeded the statutory limit. Revisional interference was also unavailable on the ten per cent addition point, as that issue had not been raised before the Tribunal and there was no legal decision for revision to correct. Case-Laws VAT and Sales Tax Thu, 10 Mar 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127940