https://www.taxtmi.com/caselaws?id=128258 The Madras High Court, in a judgment delivered by Rajagopalan, J., upheld the Tribunal's decision that the assessee, not the wholesaler, was the first purchaser of tobacco within the State. The Court determined that the transport of tobacco from Andhra to Madras did not meet the criteria for the assessee to be considered the first purchaser under section 22 of the Act. The Court dismissed allegations of discrimination in tax imposition, affirming that the Tribunal's decision was based on evidence and did not discriminate against the assessee. Consequently, the petition was dismissed, confirming the assessee's status as the first purchaser of tobacco in Madras. en-us Mon, 07 Nov 1960 00:00:00 +0530 Sat, 30 Mar 2013 15:10:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128258 The Madras High Court, in a judgment delivered by Rajagopalan, J., upheld the Tribunal's decision that the assessee, not the wholesaler, was the first purchaser of tobacco within the State. The Court determined that the transport of tobacco from Andhra to Madras did not meet the criteria for the assessee to be considered the first purchaser under section 22 of the Act. The Court dismissed allegations of discrimination in tax imposition, affirming that the Tribunal's decision was based on evidence and did not discriminate against the assessee. Consequently, the petition was dismissed, confirming the assessee's status as the first purchaser of tobacco in Madras. Case-Laws VAT and Sales Tax Mon, 07 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128258